826                         LAWS OF MARYLAND.                  [CH. 321

list is in their opinion a necessary and proper estimate, after
which they shall file the said list of estimates with the County
Treasurer, and both the schedule of resources and also the said
list of estimates shall be published at least once in some daily
or once in some weekly newspaper published in Caroline County.

106C. It shall be the duty of the said Board of Estimates
and they shall require from each Board and each and every offi-
cial through whom and under whom any appropriation of money,
to be made by the County Commissioners is. to be expended, an
estimate for such appropriation to be made and certified to by
such Board, or a majority of the members thereof, or official,
chief or head of any department, showing how much money will
be required for each particular estimate or purpose for which
. the money is to be spent, and showing the same in full detail for
the ensuing fiscal year; and it shall be the duty of any such
Board or official to furnish the said estimate to the Board of
Estimates not later than the 1st day of June of each and every
year beginning with June, 1931, and the said Board of Estimates
shall have full power to require of any Board or official whose
jurisdiction or superintendence or whose official duties incur the
expenditure of the county money, the estimate herein mentioned,
and it shall be the duty of any such Board or official to render
the same when required.

106D. After the said Board of Estimates shall have care-
fully ascertained all of the various estimates and fixed them
in such amounts as they shall think or consider proper, the said
Board of County Commissioners shall on or before the 1st day
of July as aforesaid levy, in accordance with law, upon all of
the taxable property of Caroline County, and upon all property
subject to taxation therein, 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 properly
to be appropriated toward said estimates and less any surplus
carried over as hereinafter set forth in this Act, and in addi-
tion thereto they shall levy not less than ten thousand dollars
nor more than twenty thousand dollars, 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. 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 thou-
sand dollars, but not more than twenty 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 ap-
propriated to meet any unexpected demand which may arise
after the said levy has been made, as hereinafter set forth.