722                         LAWS OF MARYLAND.                  [CH. 280

amounts provided in the said levy there shall be a pro rata
abatement 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 unex-
pended emergencies for said year, the said surplus shall be
passed by the Board of County Commissioners to a fund which
shall be a part of the revenue for the ensuing fiscal year.

491. It shall be the duty of the clerk of the County Com-
missioners, immediately after the annual levy of taxes is made,
beginning with the fiscal year of 1932, to give public notice
thereof, and of the rate for each district of said county, by
advertisement inserted, and conspicuously placed, once a week
for two successive weeks in at least two newspapers published
in said county, in which notice taxpayers shall be specially
informed of the deductions allowed for prompt payment, as
set forth in Section 490 of this Article, and as to the interest
to be added to their tax bills, as prescribed in said section.
And the said clerk shall have prepared and as soon as the
annual tax levy shall have been made, shall deliver to the
treasurer a fair copy of the assessment list of said county
showing the aggregate assessment of every person, corporate
institution or set of persons as the same then appears on the
assessment books of said county, with the names of said owners
arranged according to election districts and alphabetically for
each district, together with the post office address of each of
said owners as shown by the assessment books of said county,
and it shall be the duty of the clerk to enter upon said assess-
ment books the said post office address of all of such owners
now upon the assessment books, in so far as the said addresses
can be ascertained by reasonable diligence, and from and after
the date this Act goes into effect the clerk shall require the post
office address of each new owner or taxpayer and shall obtain
same before entering the name upon the assessment books. At
the time of the delivery to the treasurer of the copy of the as-
sessment list aforesaid the clerk shall also deliver to him a
certified copy of the order or resolution of the County Commis-
sioners making such tax levy. It shall also be the duty of the
clerk to said Commissioners to examine and audit the accounts
and reports of the treasurer as presented to them, under their
direction, and carefully to preserve and refer all such reports