J. MILLARD TAWES, GOVERNOR                             799

amended by Chapter 663 of the Acts of 1959, said Sections 123A, 123B,
and 123C having been added new by said Chapter, and said Section
124 having been repealed and new Section 124 having been enacted in
lieu thereof by said Chapter, be and they are hereby repealed and re-
enacted, with amendments; and Sections 125, 126 and 129 of said
Code, be and they are hereby repealed, and all to read as follows:

121. The Board of County Commissioners of Cecil County shall
annually on or before the 1st day of [July] May, in each and every
year, beginning with the 1st day of [July] May A. D. [1918] 1962,
levy upon the taxable property of Cecil County, the State and county
taxes, to be due and collectible in the manner and at the time or times
as is now provided by law, the State taxes for the purpose of paying
the taxes due unto the State of Maryland, and the county taxes for
the purpose of paying and defraying the expenses, charges, obliga-
tions and expenditures to be created as hereinafter set forth, incident
to and necessary for the conduct of the affairs of the county, and the
operation and maintenance of its government.

123. During the months of [May and June] March and April of
each and every year, beginning with the month of [May, 1960]
March, 1962, the Board of County Commissioners of Cecil County,
AND THE COUNTY TREASURER OF CECIL COUNTY in
addition to their functions as such body as now fixed by law, shall
be, and it is hereby constituted "The Board of Estimates for Cecil
County", and the clerk to the said Board of County Commissioners,
which is now provided by law, shall also act as secretary and clerk
to the said Board of Estimates.

123A. Every county agency shall submit to the Board of Estimates
of Cecil County on or before [May 1st] March 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 ap-
pointed 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] May APRIL 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
FROM ALL SOURCES, WHETHER THEY BE FEDERAL, STATE
OR LOCAL RECEIPTS OF ANY NATURE WHATSOEVER,