548 LAWS OP MARYLAND [CH. 216

tract, verbal or written, made in violation of this charter
shall be null and void.

APPROPRIATIONS LAPSE AFTER ONE YEAR

48. All appropriations shall lapse at the end of the
budget year to the extent that they shall not have been
expended or lawfully encumbered. Any unexpended and
unencumbered funds shall be included in the next year's
budget as surplus.

CHECKS

49. All checks issued in payment of salaries or other
municipal obligations shall be issued and signed by the
clerk-treasurer and shall be countersigned by some mem-
ber of the council designated by the council for that
purpose.

TAXABLE PROPERTY

50. All real and tangible personal property within the
limits of the Town of Friendsville, or which may have a
situs there by reason of the residence of the owner there-
in, shall be subject to taxation for municipal purposes,
and the assessment for said purpose shall be the same as
that for state and county purposes. The council shall have
authority to deal with any exception arising under the
above provisions.

BUDGET AUTHORIZES LEVY

51. From the effective date of the budget, the amount
stated therein as the amount to be raised by the property
tax shall constitute a determination of the amount of the
tax levy in the corresponding tax year. The rate of the
levy for the general operating purposes of the town shall
not exceed one dollar ($1. 00) on each one hundred dollars
($100. 00) worth of assessable property. In addition to
the sum for general purposes, the council may levy on
assessable property such sums as are necessary and suffi-
cient for the liquidation and payment of the indebtedness
of the Town of Friendsville or any bonds thereof or any
interest thereon, issued or to be issued under the authority
of state laws or this charter.

WHEN TAXES ARE OVERDUE

52. The tax year shall be consistent with the tax year
of the Garrett County Board of Commissioners. The taxes
provided for in Section 51 of this charter shall be due and