1000                             Laws of Maryland                       [Ch. 663

resources and also the said list of estimates shall be published for
at least three weeks in not less than two newspapers of general
circulation published in Cecil County].

123A. Every county agency shall submit to the Board of Estimates
of Cecil County on or before May 1st in each year a detailed and
itemized estimate of the amounts to be required for the operation of
such agency during the ensuing fiscal year, classified in such form
and containing such other information as the Board of Estimates
shall require from time to time. Such estimate shall be submitted
under the oath of the official in charge of such agency that such
estimate and the matters and facts contained therein are true and
correct to the best of his knowledge, information, and belief. The
term "county agency" shall include any office, department, board,
bureau, agency, or institution receiving any appropriation from
county funds, whether or not the officers thereof be elected or
appointed or whether they be County or State officers. The Board
of County Commissioners shall also submit a detailed, and itemized
estimate of the amounts for the operation of its office as well as for
other expenditures to be made at the direction of said Board.

123B. (a) Before June 1st in each year, the Board of Estimates
shall prepare a proposed budget, containing the following items:

(b)  A fully itemized and detailed statement, in comparative form,
of the aforesaid itemized amounts requested by each county agency,
the amounts appropriated for the current fiscal year for each such
agency, and the appropriation recommended for each such agency
by the Board of Estimates for the ensuing year.

(c)  A detailed statement showing all anticipated county receipts,
the estimated assessable basis, together with the estimated tax rates
or rates required by the recommended appropriations. This state-
ment should be in comparative form showing estimated receipts for
the current year, the taxable basis, and the current rate.

(d)  A list of payments to be made upon principal and interest of
outstanding debts of Cecil County during the ensuing fiscal year.

(e)  A list of all other anticipated expenses, including a proper
allowance for a contingent fund, not exceeding $25,000.00 per year.

(f)  The proposed budget may properly include appropriations for
the purpose of purchasing, improving or erecting buildings or con-
structing capital improvements for the purpose of conducting duly
authorized county functions, or for the purpose of creating a fund
for capital improvements beyond the current year.

123C. In each year the Board of Estimates prior to the adoption
of the budget shall, after public notice, hold at least one public
hearing on the proposed budget. Public notice of the time and place
of said hearing shall be given by at least one week's notice in at
least two newspapers of general circulation in Cecil County. From
June 1st until July 1st in each year at least one copy of such pro-
posed budget shall be available for public inspection at the office of
the Board of Estimates during all regular business hours.

124. (a) During the period from June 1st to July 1st in each
year, the Board of Estimates of Cecil County are authorized and