244 LAWS OF MARYLAND. [CH. 138

plus to be carried over to the ensuing fiscal year as provided by
Section 152H of this Act.

The said Board of County Commissioners temporarily may
use, during the months of July and August, the said emer-
gency fund for the purpose of meeting any demand on account
of any estimate for which there may be no money at the time
it is needed for the purpose of the estimate, and when the reve-
nue for the estimate shall have been received it shall be credited
to the emergency fund, said credit to be made not later than
September first of the same fiscal year in which such tempor-
ary use is made of said fund.

At the close of each fiscal year, the County Commissioners
shall prepare a balanced, itemized statement of the emer-
gency fund for said fiscal year showing first the amount of
said fund levied, secondly the expenditures therefrom in full
detail with clear and complete explanation of the emergency
or emergencies requiring said expenditures, and thirdly, the
unexpended balance on hand at the end of said fiscal year,
which statement the said County Commissioners shall sign
their signatures to be attested by their Clerk, and they shall
further make affidavit that said statement is a true and ac-
curate account as therein set forth, and they shall publish said
statement, thus prepared, signed, attested and sworn to, at
least three times, during the month of July following the close
of said fiscal year, in one daily newspaper published in Fred-
erick County.

SECTION 152H. And be it further enacted, That the Board
of County Commissioners of Frederick County shall not after
the 1st day of July, 1920, create any obligation or liability on
the part of or on the credit of the county which shall be a float-
ing debt, nor issue any certificates of indebtedness, nor shall
said Board borrow any money whatever for any purpose with-
out special legislative authority to make the loan; and in case
of any deficiency in revenue and taxation to meet the amounts
provided in the said estimates, there shall be a pro rata abate-
ment of all appropriations, except for the payment of the
State taxes, the principal and interest of the county debt, and
salaries and obligations fixed by law; and in case of any sur-
plus arising in any fiscal year by reason of excess income re-
ceived from the estimated revenue over the expenditures for
such year or by reason of unexpended appropriations or un-
expended emergency fund for such year, the said surplus