ALBERT C. RITCHIE, GOVERNOR. 243

levy, in accordance with law, upon all of the taxable property
of Frederick County, and upon all property subject to tax-
ation therein, the aggregate amount of said estimates, less any
revenue certain to be paid the county during the ensuing fiscal
year from sources other than the levy and property to be ap-
propriated toward said estimates and less any surplus carried
over as hereinafter set forth in this Act, and in addition there-
to they may levy not more than ten thousand dollars, which
additional sum shall be added to the total of estimates, and in-
cluded in the levy; and no other sum of money shall be levied
at all. That said levy of taxes made as aforesaid shall become
due and payable and shall be collected in the manner and at
the times now or hereafter fixed by law. The said additional
sum of ten thousand dollars, or so much thereof as may be
levied, shall be an emergency fund to be used for emergency
purposes, and shall be dedicated and appropriated to meet any
unexpected demand which may arise after the said levy has
been made, as hereinafter set forth.

SECTION 152F. And be it further enacted, That the reve-
nue derived from all the sources thereof shall be devoted abso-
lutely to paying and defraying the said estimates in detail and
in no event shall any money be diverted from the estimate to
which it is dedicated for any purpose; nor shall any excess of
income over the total of estimates, plus the said emergency
fund, be added to any estimate or be used for any purpose ex-
cept as a part of the surplus to be carried over to the ensuing
fiscal year as provided by Section 152H of this Act.

SECTION 152G. And be it further enacted, That the said
emergency fund of ten thousand dollars, or so much thereof
as may be levied, will, it is expected, seldom be needed or used
but is provided as a safeguard or protection in event an emer-
gency should arise, and shall be used for emergency purposes
only and shall be dedicated and appropriated to meet any
unexpected demand which arises after the said levy has been
made and the occurrence of which could not reasonably have
been foreseen which is of an unusual, urgent and extraordinary
nature, and which clearly and imperatively necessitates the
expenditure of money from this fund, all of the requisites
being necessary to constitute an emergency purpose; nor shall
said emergency fund or any part thereof be used for any other
purpose whatsoever except the temporary use hereinafter set
forth in this section and the use thereof as a part of the sur-