ALBERT C. RITCHIE, GOVERNOR.                  827

106E. The revenue derived from all the sources thereof shall
be devoted absolutely to paying and defraying the said esti-
mates in detail and in no event shall any money be diverted
from the estimate to which it is dedicated for any purpose; nor
shall any excess of income over the total of estimates, plus the
said emergency fund, be added to any estimate or be used for
(any purpose except as a part of the surplus to be carried over
to the ensuing fiscal year as provided by Section 106G of this
Act.

106F. The said emergency fund will, it is expected, seldom
be needed or used but is provided as a safeguard or protection
in event an emergency should arise, and shall be used for
emergency purposes (My and shall be -dedicated and appro-
priated to meet any unexpected demand which arises after the
said levy has been made and the occurrence of which could not
reasonably have been foreseen which is of an unusual, urgent
and extraordinary nature, and which clearly and imperatively
necessitates the expenditure of money from this fund, all of the
requisites being necessary to constitute an emergency purpose;
nor shall said emergency fund or any part thereof be used fo»r
any other purpose whatsoever except the temporary use here-
inafter set forth in this section and the use thereof as a part
of the surplus to be carried over to the ensuing fecal year as
provided by Section 106G of this Act.

The staid Board of County Commissioners temporarily may
use, during the months of July, August and September, the said
emergency 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 revenue for the estimate shall have been received it shall be
credited to the emergency fund, said credit to be made not later
than November first of the same fiscal year in which such
temporary use is made of said fund.

At the close of each fiscal year, the County Commissioners
shall prepare a balanced, itemized statement of the emergency
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 bal-
ance 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 accurate account as therein
set forth, and they shall publish said statement, thus prepared,
signed, attested and sworn to, at least two times, during the
month of July following the close of said fiscal year, in one
weekly newspaper published in Caroline County.