320                              Laws of Maryland                       [Ch. 249

teer Fire Department, Incorporated. The tax shall be determined,
levied, collected and paid over in the following manner: at least 30
days before the tax levying period of each year, the County Com-
missioners shall certify to the LaVale Volunteer Fire Department,
Incorporated, its successor or successors, the whole valuation of the
assessable real property within said area. The LaVale Volunteer
Fire Department, Incorporated, shall then determine the amount
necessary to be raised for the ensuing year to maintain and operate
the said LaVale Volunteer Fire Department, Incorporated, its succes-
sor or successors, including payment in whole or in part of any
existing encumbrance, the purchase, repair, replacement, operation
and maintenance of fire-fighting equipment and apparatus, the housing
of the same and the training of firemen. The LaVale Volunteer Fire
Department, Incorporated, shall then deduct from the above amount
all funds received from other sources whether by received donation
or as income from the activities of said Company, together with pro-
ceeds collected as a special tax hereunder, which were in excess of the
budgetary needs of the LaVale Volunteer Fire Department, Incor-
porated, in the preceding year, all of which shall be used to reduce
the tax for the next fiscal year in said area. The LaVale Volunteer
Fire Department, Incorporated, shall then determine the number of
cents per $100.00, within the aforesaid limitation, necessary to raise
the said amount required for such fire area for the ensuing year, and
shall certify the same to the County Commissioners. The County
Commissioners in their next annual levy shall levy said tax on all
real property assessed for county tax purposes within said area,
which tax shall be levied and collected and have the same priority
rights, be subject to the same discount, interest and penalties; and
in every respect be treated the same as county taxes, but not to
exceed the rate hereinabove provided.

(b) The taxes so levied for the ensuing year shall be collected by
the tax collecting authorities for said County, and every 60 days
they shall remit the whole amount of the taxes so collected to the
Treasurer of the LaVale Volunteer Fire Department, Incorporated,
its successor or successors, upon the said Treasurer giving a cor-
porate bond to Allegany County, Maryland, to be approved by the
County Commissioners of Allegany County and the County Attorney
in a penal sum to be fixed by the County Commissioners, conditioned
upon faithful discharge of the duties of said Treasurer. From the
monies so received the Treasurer of LaVale Volunteer Fire Depart-
ment, Incorporated, its successor or successors, shall pay all proper
costs, expenses, claims and demands, and such principal and interest
payments on any encumbrance on real estate or equipment owned by
said LaVale Volunteer Fire Department, Incorporated, its successor
or successors, as may be due, that are necessary properly to main-
tain and operate said Fire Department. 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, provided that the rate shall not be in excess of
that above mentioned.

148C. In addition to the accounting required by Section 148 of
this Article, the LaVale Volunteer Fire Department, Incorporated,