HERBERT R. O'CONOR, GOVERNOR. 407

said fire department including payment on encumbrances
on the real estate or equipment of said fire department.
The said tax shall be determined, levied, collected, and
paid in the following manner: At least thirty (30) days
before the tax levying period of each year the County
Commissioners of said County shall certify to the Hillan-
dale Volunteer Fire Department, Inc., of Montgomery
County, the whole valuation of assessable property within
the said areas above described and the Fire Board of the
Hillandale Volunteer Fire Department, Inc., of Montgom-
ery County, hereinafter created, shall then determine the
amount necessary to be raised for the ensuing year to pay
for all or any part of the above authorized expenditures
and so certify to the Board of County Commissioners. The
County Commissioners in their next annual levy shall levy
said tax not in excess of ten (10) cents on each One Hun-
dred Dollars ($100) of assessable, real and personal prop-
erty, within said areas, which shall be levied and col-
lected for, have the same priority rights, bear the same
interest and penalties and in every respect be treated the
same as County taxes, but not to exceed the rate herein-
above provided.

The taxes so levied for the ensuing year shall be col-
lected by the tax collecting authorities for said county and
every sixty (60) days they shall remit the whole amount of
taxes so collected to the Treasurer of the said Hillendale
Volunteer Fire Department, Inc., of Montgomery County, or
its successor or successors, upon the said Treasurer giving
a corporate bond to said Board of County Commissioners
satisfactory to and approved by said Board of County
Commissioners, conditioned upon faithful discharge of the
duties of said Treasurer. From the money so received the
Treasurer of the said Hillandale Volunteer Fire Depart-
ment, Inc., of Montgomery County, its successor or succes-
sors, shall upon approval of the Fire Board hereinafter
created, pay all proper costs, expenses, claims and de-
mands and such principal and interest or any encum-
brances on real estate or equipment owned by said Hillan-
dale Volunteer Fire Department, Inc., of Montgomery
County, as may be due, that are necessary properly to
maintain and operate said Hillandale Volunteer Fire De-
partment, Inc., of Montgomery County. Should the tax so
collected in any one year be inadequate to defray the said
costs, expenses, claims and demands, such deficiency may
be added to the amount required for the next ensuing year
and be levied and collected in the next year's taxes, pro-
vided the rate shall not be in excess of that above men-
tioned.