J. MILLARD TAWES, Governor                     1791

on the part of or on the credit of the county, which shall be a floating
debt, and no temporary loan shall be made to pay any deficiency aris-
ing from a failure to realize sufficient income from revenue and
taxation to meet the amounts provided for in the said list of esti-
mates; but the Board of County Commissioners may temporarily
borrow money on promissory note or notes on the faith and credit
of Dorchester County, for the use of the county in anticipation of
the receipt of taxes levied for any year, provided that they shall not
in the manner and for the purpose aforesaid borrow in the aggregate
more than Two Hundred and Fifty Thousand Dollars ($250,000.00),
and such sum or any part thereof so borrowed shall all be repaid
and such demand fully satisfied on or before the first day of [De-
cember] June following the beginning of the fiscal year in which
said money is so borrowed, and the said Board of County Commis-
sioners shall not borrow any money for any purpose between the
first day of [December] June and the thirty-first day of [December]
June ensuing, or the close of the said fiscal year, except, however,
such certificates of indebtedness that may be issued from time to
time by the said County Commissioners upon the faith and credit of
Dorchester County (1) for the maintenance and support of the public
schools of said county and (2) for the maintenance and repairs of
the county roads, bridges and ferries therein, not exceeding Two
Hundred and Fifty Thousand Dollars ($250,000.00) in any one fiscal
year as provided by Section 158 of this Article. In case of any defi-
ciency in revenue and taxation to meet the amount provided in the
said estimates, there shall be a pro-rata abatement of all appropria-
tions except for the payment of the State taxes and the principal
and interest of the county debt, and in case of any surplus arising in
any fiscal year, by reason of excess of income received from the
estimated revenue over the expenditures for such years, the said
surplus shall be passed by the Board of County Commissioners to a
fund which shall be a part of the revenue for the ensuing fiscal year.

160.

Sittings of the Board of Estimates.

The Board of County Commissioners shall during the entire month
of [November] May of each year give notice to the people of Dor-
chester County, by advertisement thereof in at least two newspapers
of general circulation and published in said county, of the times and
place of the sitting of the said Board of Estimates during the follow-
ing [December] June and that at such sittings the said Board of
Estimates will receive and consider applications for improvements
and such other matters as may be brought before them in connection
with which money may be appropriated.

163.

Time for adjustment of tax accounts.

During the sitting of the said Board of Estimates, during the
month of [December] June, the County Commissioners shall during
that month make adjustments of tax accounts upon the application
for such by any taxpayer, and after the month of [December] June
and the said sittings of the Board of Estimates, the County Commis-
sioners shall not entertain nor act upon any application for adjust-
ment of tax accounts by taking off property or changing property
from one taxpayer's account to that of another.