HERBERT R. O'CONOR, GOVERNOR. 1245

taxation to meet the amount provided in the said estimates,
there shall be a pro rata abatement of all appropriations
except for the payment of the State taxes and the principal
and interest of the county debt, and in case of any surplus
arising in any fiscal year, by reason of excess of income
received from the estimated revenue over the expenditure
for such years, the said surplus shall be passed by the
Board of County Commissioners to a fund which shall be a
part of the revenue for the ensuing fiscal year.

157. The Board of County Commissioners shall
during the entire month of November of each year give
notice to the people of Dorchester County, by advertise-
ment thereof in at least two newspapers of general circu-
lation and published in said county, of the times and place
of the sitting of the said Board of Estimates during the
following December and that at such sittings the
said Board of Estimates will receive and consider applica-
tions for improvements and such other matters as may be
brought before them in connection with which money may
be appropriated.

161. During the sitting of the said Board of Esti-
mates, during the month of December, the County Com-
missioners shall during that month make adjust-
ments of tax accounts upon the application for such by any
taxpayer, and that after the month of December and the
said sittings of the Board of Estimates, the County Com-
missioners shall not entertain nor act upon any application
for adjustment of tax accounts by taking off property or
changing property from one taxpayer's account to that of
another.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1943.

Approved May 6, 1943.

CHAPTER 731.
(Senate Bill 443)

AN ACT to add a new section to Article 89B of the An-
notated Code of Maryland (1939 Edition), title "State
Roads, " said new section to be known as Section 13A and
to follow immediately after Section 13 of said Article,
authorizing and directing the State Roads Commission