ALBERT C. RITCHIE, GOVERNOR.                  825

106. The Board of County Commissioners of Caroline County
shall annually on or before the 1st day of July, in each and
every year, beginning with the 1st day of July, A. D. 1931, levy
upon the taxable property of Caroline 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 ex-
penses, 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.

106A. The fiscal year of Caroline County, for the purpose*
of this Act, shall begin on the 1st day of July, each and every
year, and end and expire on the 30th day of June of the ensuing
year.

106B. During the month of June of each and every year, be-
ginning with month of June, 1931, the Board of County Com-
missioners of Caroline County, in addition to their functions as
such body as now fixed by law, shall be, and it is hereby con-
stituted "The Board of Estimates for Caroline 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 signatures thereto shall be
attested by their Secretary and the members of the said Board
signing the said schedule shall make affidavit as to its correct-
ness 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, after which the said Board of Esti-
mates shall by an affirmative vote of a majority of all the mem-
bers thereof, make out a list of moneys, expenditures, disburse-
ments or estimates showing for what particular purpose all
money is to be appropriated by the County Commissioners for
the next ensuing fiscal year; each estimate shall be in full detail
and shall plainly show for what purpose and in what amount the
money so appropriated is to be expended, and the said Board of
Estimates, or a majority of the members thereof, shall sign the
said list of estimates and their signatures thereto shall be attested
by their Secretary, and the said Board or a majority of the mem-
bers thereof, shall certify that each and every estimate in said