166 LAWS OF MARYLAND [CH. 77

the Board of Commissioners to the various offices, depart-
ments, or agencies as he deems advisable, or he may au-
thorize its expenditure for public purposes not anticipated
at the time of budget adoption.

774. Fees. All public fees received by any officer or
employee shall belong to the town government and shall
be paid to the Town Treasurer.

775. Audit. The financial books and accounts of the
town shall be audited as of the thirty-first day of December
in each year by a competent person or persons appointed
by the Board of Commissioners. The audit shall be pre-
sented to the Board of Commissioners and to the mayor
within ninety days after the first day of January.

776. Sewers. The Board of Commissioners are hereby
authorized and empowered to impose and collect an annual
charge or rent for the use of the sewers of said town, the
said charge or rent to be collected as town taxes are col-
lected, and said rents or charges shall be liens on the prop-
erty served by said sewers.

776A. Public Utility Revenues. All revenues from sewer
operations and from any other public utilities operated by
the town shall be put into a separate fund to be used for
current operating expenses of these utilities, replacement
and extension of facilities, and payment of interest and
principal on bonds issued for these purposes. If these
revenues are not sufficient, the deficit must be made up
from the general funds of the town. If these revenues
exceed the amounts needed for the above purposes, the sur-
plus may be used for the general purposes of the town.

777. Tax Levy. The Town of Thurmont shall have the
power to levy annually on the assessable property in said
town and collect such taxes as in its judgment may be
necessary to pay all the debts, obligations, and expenses
of the town government which have been or may hereafter
be lawfully incurred. 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.

777A. As a part of its taxing power the Town of Thur-
mont shall have the power to levy and to collect a general
assessment on all real property in Thurmont to pay for
the construction and/or maintenance of water mains,