HERBERT R. O'CONOR_? GOVERNOR. 317

sub-section (b) hereof) exceed the amounts appropriated
therefrom in the budget and expended during the fiscal
year, such surplus shall be retained by the Treasurer and
shall constitute a part of the general revenue for the
ensuing fiscal year.

(b) In case the receipts from any special tax or other
source of revenue dedicated by the budget to a particular
purpose or County agency exceed the amounts appro-
priated therefrom and expended during any fiscal year,
such surplus shall be retained by the Treasurer and cred-
ited to a separate fund designated for such purpose or
County agency and may thereafter be appropriated in any
subsequent budget only for such purpose or County agency
or for some other purpose for the benefit of the special
taxing district involved.

174P. (a) In case the general revenues of the County
from taxes and all other sources are insufficient to meet
all of the appropriations therefrom provided in the budget,
all such appropriations (except the principal and interest
of the County debt and salaries of any officers or employees
fixed by the Constitution or by law) shall be reduced pro
rata.

(b) In case the receipts from any special tax, or other
source of revenues, dedicated by the budget to a particu-
lar purpose or County agency are less than the amounts
so appropriated, each item of such appropriation (except
any debt service and salaries fixed by law, ) shall be reduced
pro rata.

174Q. (a) After June 1, 1939, the County Commission-
ers shall create no floating debt, obligation or liability on the
credit of the County and shall borrow no money to pay
any deficiency arising from reduction of anticipated rev-
enues, but the County Commissioners may in any year
temporarily borrow, in anticipation of the receipt of taxes
levied for such year, an aggregate amount up to, but in no
event exceeding, two hundred thousand dollars ($200, 000. -
00) which shall be used only in accordance with the
budget in the same manner as tax revenues.

(b) All sums so borrowed shall be repaid as follows:

(1) On or before December 1st in each year, the
County Commissioners shall repay from taxes a sufficient
portion of the sums borrowed during such year to reduce
the aggregate of such borrowing outstanding to an amount
not exceeding one-half of the taxes for such year uncol-