1242 LAWS OF MARYLAND. [CH. 730

missioners making the calendar year the fiscal year of
Dorchester County.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Sections 147, 148, 149, 150, 151, 153, 157
and 161 of Article 10 of the Code of Public Local Laws of
Maryland (1930 Edition), title "Dorchester County", sub-
title "County Commissioners and Treasurer'', sub-heading
"Board of Estimates", Section 153 having been amended
by Chapter 366 of the Acts of 1933, be and they are hereby
repealed and re-enacted, with amendments, to read as fol-
lows:

147. The Board of County Commissioners of Dor-
chester County, shall annually on or before the
1st day of January, in each and every year,
beginning with the 1st day of January, 1944, levy
upon the taxable property of Dorchester 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 unto
the State of Maryland, and the county taxes for the pur-
pose of paying and defraying the expenses, charges, obli-
gations and expenditures to be created as hereinafter set
forth, incident to and necessary for the conduct of the af-
fairs of the county, and the operation and maintenance of
its government.

148. The fiscal year of Dorchester County, for the
purposes of this sub-title, shall begin on the 1st day of
January, of each and every calendar year, and end and
expire on the 31st day of December.

149. During the month of April of each and every year,
beginning with the month of April, 1916, the Board of
County Commissioners of Dorchester County, in addition
to their functions as such body as now fixed by law, shall
be, and it is hereby constituted "The Board of Estimates
for Dorchester County", and the secretary or clerk to the
said Board of County Commissioners, which is now pro-
vided by law, shall also act as secretary to the said
Board of Estimates; and during the month of De-
cember, 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 coun-
ty 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