ALBERT C. RITCHIE, GOVERNOR. 241

and the same is hereby amended by adding new sections
thereto to follow Section 152 of the said Article, to be desig-
nated as Sections 152A, 152B, 152C, 152D, 152E, 152F, 152G,
152H, 152 I, 152J and 152K, so as to read as follows:

SECTION 152A. And be it further enacted, That the Board
of County Commissioners of Frederick County shall annually
on or before the 1st day of July, in each and every year, be-
ginning with the 1st day of July, A.D. 1920, levy upon the
taxable property of Frederick County, the State and county
taxes, to be due and collectible in the manner and at the time
or times as is now provided by law, the State taxes for the
purpose of paying the taxes due the State of Maryland, and
the county taxes for the purpose of paying and defraying the
expenses, charges, obligations and expenditures to be created
as hereinafter set forth, incident to and necessary for the
conduct of the affairs of the county, and the operation and
maintenance of its government.

SECTION 152B. And be it further enacted, That the fiscal
year of Frederick County, for the purposes of this Act, shall
begin on the 1st day of each and every calendar year, and
end and expire on the 30th day of the ensuing June, the first
fiscal year to begin on the 1st day of July, A. D. 1920. '

SECTION 152C. And be it further enacted, That during
the month of June of each and every year, beginning with
the month of June, 1920, the Board of County Commissioners
of Frederick County, in addition to their functions as such
body as now fixed by law, shall be, and it is hereby constituted
"The Board of Estimates for Frederick County," and the
Clerk to the said Board of County Commissioners, which is
now provided by law, shall also act as Secretary and Clerk
to the said Board of Estimates; and during the said month of
June, of each and every year, it shall be the duty of the said
Board of Estimates, and it shall make a correct, thorough and
complete list or schedule of all the resources or sources of
revenue from which any income to the county will accrue or
be derived during the ensuing fiscal year, which schedule they
or a majority of the said Board shall sign and their signa-
tures thereto shall be attested by their Secretary and the
members of the said Board signing the said schedule shall
make affidavit as to its correctness and that it contains all of
the sources of revenue of the county, upon which the said
Board shall file the said schedule with the County Treasurer,