1790                           LAWS OF MARYLAND                      [CH. 825

sign and their signatures thereto shall be attested by their secretary
and the members of the said board signing the said schedule shall
make affidavit as to its correctness and that it contains all of the
sources of revenue of the county, upon which the said board shall
file the said schedule with the county treasurer.

153.
Departmental estimates.

It shall be the duty of the said Board of Estimates and they shall
require from each board and each and every official through whom
and under whom any appropriation of money to be made by the
County Commissioners is to be expended, an estimate, for such
appropriation to be made and certified to by such board or a majority
of the members thereof or official, chief or head of any department,
showing how much money will be required for each particular esti-
mate of purpose for which the money is to be spent, and showing the
same in full detail for the ensuing fiscal year, and it shall be the duty
of any such board or official to furnish the said estimate to the Board
of Estimates not later than the 15th day of [December] June, of each
and every year [beginning with December, 1943], and the said Board
of Estimates shall have full power to require of any board or official
under whose jurisdiction or superintendence or whose official duties
incur the expenditure of the county money, the estimate herein
mentioned, and it shall be the duty of any such board or official to
render the same when required.

155.

Levy of aggregate of estimates; emergency levy.

The said Board of County Commissioners shall on or before the
1st day of [January] July, as aforesaid, levy upon all of the taxable
property of Dorchester County, and upon all property subject to
taxation therein, the aggregate amount of estimates, as hereinbefore
directed to be made, after the said Board of Estimates shall have
carefully ascertained all of the various estimates and fixed them in
such amounts as they shall think or consider proper, the said Board
of County Commissioners, aforesaid, shall levy the aggregate amount
of the said estimates and in addition thereto they may levy not more
than ten per cent, of the said aggregate of estimates which additional
sum shall be added to the total of estimates and the sum thereof shall
be the amount of the levy and no other sum or sums of money shall
be levied at all, the said levy of taxes made as aforesaid shall become
due and payable and shall be collected in the manner and at the times
now fixed by law. The said ten per cent of the aggregate of estimates,
or so much thereof as may be levied, shall be for emergency purposes
and shall be dedicated and appropriated to meet any unexpected
demand which may arise after the said levy has been made, or to
temporarily be used to supply funds for some estimate when there
is a deficiency of revenue to meet the same.

157.

Restrictions on borrowing power.

The Board of County Commissioners of Dorchester County shall
not after the first day of May, 1916, create any obligation or liability