ALBERT C. RITCHIE, GOVERNOR.                  721

ber 1, 1931, interest at six per centum shall be added to said
tax bills, and the treasurer shall note the same upon his books
and upon the receipts given for said taxes. However, no pro-
ceedings for the enforcement of the collection of taxes for the
six months' period aforesaid shall be taken prior to the time
limited for the enforcement of collection of taxes levied for the
year 1932. From the moneys received from taxes in pursuance
of the above provision of this section the County Commissioners
shall not use the money levied for any specific item or items for
any other purpose whatsoever except. that stipulated in their
budget or levy.

Provided, however, that after the said County Commission-
ers shall have carefully ascertained all of the various estimates
and fixed them in their budget or levy in such amounts as they
shall consider proper, they shall make their levy, in the manner
provided in this Article, for the aggregate amount of said esti-
mates, less any revenue certain to be paid the county during
the ensuing fiscal year from sources other than the levy and
property to be appropriated toward said estimates, and less any
surplus carried over as hereinafter set forth; and in addition
thereto they may levy not more than $5, 000, which additional
sum shall be added to the total of estimates and included in the
levy, and no other sum of money shall be levied at all. The
said additional sum of $5, 000, 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, which must be of such an unusual, urgent and ex-
traordinary nature that its occurrence could not have reason-
ably been foreseen. At the close of its fiscal year the County
Commissioners shall prepare a balanced, itemized statement of
said emergency fund for said fiscal year showing, first, the
amount of said fund levied, and, secondly, the expenditures
therefrom in full to date, with a clear and complete explana-
tion of the emergency or emergencies requiring said expendi-
tures, and, thirdly, the unexpended balance on hand at the end
of said fiscal year, which statement shall be signed and sworn to
by the said County Commissioners attested by their clerk. And
the said statement thus prepared, signed, attested and sworn to
shall be published at least three times during the month of Jan-
uary following the close of said fiscal year in the newspaper
having at that time the contract for the county publishing. In
case of any deficiency in revenue and taxation to meet the