1774                           LAWS OF MARYLAND                      [CH. 825

adopt the budget and schedule of anticipated receipts for the ensuing
fiscal year, and fix the general and special tax rates and impose the
levy for the ensuing fiscal year.

Such levy must be sufficient, with any surplus from the current
year and all other revenues from all other sources as shown by the
schedule of anticipated receipts, to cover the aggregate amount ap-
propriated in the budget.

The budget, schedule of anticipated receipts and levy so adopted
shall be signed by a majority of all of the county commissioners and
shall be certified by their clerk, and one copy thereof shall be forth-
with transmitted to the county business manager and one copy shall
be kept available at the office of the county commissioners for public
inspection at all regular business hours during the fiscal year.

[Sec. 9-26. Semiannual levy on new real property.

The board of county commissioners shall, in its discretion, be
authorized, after adoption of appropriate resolution, to make a semi-
annual levy, as of June first of each year on new real property sub-
stantially completed as of April first and the county real property tax
so levied shall be payable as of July first for the period of six months.
All annual tax rates shall apply in making the semiannual levy; pro-
vided, that they shall be adjusted to apply to the fraction of the year.
All funds so collected shall be credited in the same manner as pro-
vided by the budget for the current year.]

Sec. 9-28. Same—Publication of itemized statement.

The county commissioners shall prepare, sign and swear to and
publish at least three times in each [January] July in the newspaper
then having the contract for county publishing, an itemized state-
ment of the emergency fund for the preceding year showing the
amount of such emergency fund; the expenditures from such fund
in detail; and, the balance remaining in such fund at the end of the
fiscal year.

Sec. 9-55. Funds of state and county to be used for separate purposes
and paid over to proper recipient; responsibility of
treasurer for uncollected taxes.

The treasurer shall pay over according to law, to the order of the
county commissioners, in the manner hereinbefore prescribed by the
several sections of this chapter, all county taxes and all accounts and
moneys due the county and collected by him; and, he shall also pay
over to the treasurer of the state, according to law, all the state taxes
levied and collected in the county by him, and he shall be allowed
eighteen months from the first day of [January] July of each year,
when the taxes are due and payable, to complete all and every one of
the collections thereof and to make his final settlement with the
county commissioners and the state treasurer, respectively. No claims
for erroneous, insolvent or uncollectible tax bills for which he shall
claim a credit shall be allowed him, unless presented before the time
specified for such final settlement; and, in no case shall the commis-
sioners allow a credit for erroneous, insolvent or uncollectible taxes,
unless satisfactory proof be produced under oath that the same cannot