610 LAWS OF MARYLAND. [CH. 230

heard such requests said board shall take such action as it may
see fit with respect to the entire matter, consistent with law,
And if said board shall determine that there is a general de-
mand on the part of the citizens and taxpayers of any election
district for a special levy upon the taxable property of such
district or districts for a special or additional road improve-
ment fund for the construction or repairs to a road, within or
bordering upon such district or districts, which otherwise could
not be constructed or repaired during the ensuing year, said
board may make a reasonable special levy upon the taxable
property of such election district or districts for the purpose,
or it may require the petitioners to apply for a vote on a bond
issue according to the method provided by Sections 177D and
177E of this sub-title, if it shall appear to said board that the
levy of a special tax upon the property of such district or dis-
tricts for such purpose or purposes would too heavily burden
the taxpayers thereof. It shall not be lawful for said Board
of County Commissioners to approve, nor for the County
Treasurer, to pay any bill requiring an expenditure out of
levy for road purposes unless the bill or voucher therefor shall
show in detail the name of the election district, the location of
the road, the amount and cost of supervision, the amount and
cost of labor, the amount and cost of team hire, the amount
and cost of material, and such other detail as may be neces-
sary to show the.nature and character of the expense. Such
charges shall be entered in books by election districts in such
manner that at any time all expenditures on any road can be
easily ascertained, and the auditor who audits the accounts of
the County Treasurer shall certify that this provision of law
has been complied with or report the facts where it has been
violated.

The expression "other permanently improved roads" as used
in this section is hereby defined to mean macadam, stone,
gravel, shell, concrete or other permanent modern roads.

SEC. 2. And be it further enacted, That this is hereby
declared to be an emergency law and necessary for the imme-
diate preservation of the public safety, and being passed by a
yea and nay vote supported by three-fifths of all the members
elected to each of the two houses of the General Assembly, the
same shall take effect from the date of its passage.

Approved April 10th, 1918.