848                              Laws of Maryland                       [Ch. 588

Association in his county, which record shall show all receipts and
expenditures.

206.    Should the lands in the Public Watershed Association sub-
ject to assessment be located in two or more counties, the Board of
Directors shall prepare a separate tax roll for each county. They
shall send such tax rolls to the Clerk of the Board of Comity Com-
missioners for the county in which the Watershed Association was
organized. The procedure shall be as provided for in Section 202,
except that the County Commissioners shall certify the tax rolls for
the other counties to the respective Boards of County Commissioners
for the other counties, who shall in turn certify them to the respec-
tive County Treasurers for action as provided for in Section 202.
All moneys collected in the several counties in pursuance hereof shall
be paid over to the County Treasurer of the county in which the
Watershed Association was organized, and shall be placed to the
credit of the Watershed Association.

207.    From the first funds which become available under this sub-
title to the Board of Directors, they shall pay the wages and expenses
of the Board of Watershed Viewers and the engineers, the damages
awarded (if any), the compensations awarded for adopted improve-
ments previously constructed (if any), and the expenses incident to
the organization of the Public Watershed Association. Upon request
by the Board of Directors, the County Commissioners may, in their
discretion, advance funds for the payment of the above charges, the
said advances to be repaid from the first funds received in payment
of the taxes levied against the landowners for the works of im-
provement.

208.    The Board of Directors shall proceed to carry out the plan
of watershed improvements, and in exercising the authority herein
conferred they may employ supervisors, ditchers and laborers; may
purchase, hire or rent dredges, excavators, machines, explosives, and
other materials; and may do such other acts as may be necessary,
including the power to borrow money from banks, other lending
agencies or persons by promissory notes, in the name of the Board
of Directors, provided said borrowing is first approved by the County
Commissioners of the applicable county. They may, in their discre-
tion, let contracts for all or part of the work. They shall have
authority, in furtherance of the work, to enter into agreements with
county, State and Federal agencies. They shall keep a regular account
of their receipts and expenditures and report the same to the annual
meetings of the watershed association, and meetings of the land-
owners.

209.    All improvements for flood prevention or the conservation,
development, utilization, and disposal of water constructed under
this sub-title shall be under the control and supervision of the Board
of Directors. It shall be the duty of such board to keep such improve-
ments in good repair. To provide a fund for maintenance, repair,
and operation of works of improvement constructed under this sub-
title an annual tax shall be levied against the property benefited, such
taxes to be equal to the average annual cost of operation and mainte-
nance, less such amounts as may be received from the Board of
County Commissioners or from any other source. Should the funds