314 LAWS OF MARYLAND. [CH. 185

1741. (a) Not later than November first in each year
the County Commissioners shall by vote of a majority of
all of the Commissioners

(1) Adopt the budget and schedule of anticipated
receipts for the ensuing fiscal year, and

(2) Fix the general and special tax rates and impose
the levy for the ensuing fiscal year.

Such levy must be sufficient, with any surplus from the
current year and all other revenues from all other sources
as shown by the schedule of anticipated receipts, to cover
the aggregate amount appropriated in the budget.

(b) The budget, schedule of anticipated receipts and
levy so adopted shall be signed by a majority of all of the
County Commissioners and shall be certified by their Clerk;
and one copy thereof shall be forthwith transmitted to the
Budget Supervisor and one copy shall be kept available at
the office of the County Commissioners for public inspec-
tion at all regular business hours during the fiscal year.

174J. (a) Any emergency fund included in the budget
may be appropriated and expended only for unexpected
demands, arising after the adoption of the budget, of such
unusual, urgent, and extraordinary character as to be
unforseeable. No appropriations from the emergency fund
shall be valid unless

(1) The County Commissioners adopt a resolution de-
claring the emergency, stating the reasons for the appro-
priation and its amount, and specifying in complete detail
the items for which appropriated;

(2) Such resolution is published at least once
in at least one newspaper of general circulation in the
County; and

(3) After such publication, the County Commissioners
re-adopt the resolution making such appropriation and
transmit a certified copy of such resolution signed by a
majority of the Commissioners to the Budget Supervisor.

(b) The County Commissioners shall prepare, sign
and swear to, and shall publish at least three times in each
January in the newspaper then having the contract for
county publishing, an itemized statement of the emergency
fund for the preceding year showing

(1) The amount of such emergency fund;

(2) The expenditures from such fund in detail;