1794                           LAWS OF MARYLAND                      [CH. 825

calendar year] July and end on the [thirty-first] thirtieth day of the
ensuing [December] June.

8-3. Tax Levy—Generally.

The county commissioners shall annually, on or before the [first
day of January] thirtieth day of June FIRST DAY OF MAY in each
year, levy upon the taxable property of the county the state and county
taxes to be due and collectible in the manner and at the time provided
by law, the state taxes for the purpose of paying the taxes due the
state and the county taxes for the purpose of paying and defraying the
expenses, charges, obligations and expenditures to be created as here-
inafter set forth, incident to and necessary for the conduct of the
affairs of the county and the operation and maintenance of its govern-
ment.

8-4.

THE COUNTY TREASURER SHALL, AS SOON AS THE AN-
NUAL LEVY IS MADE, GIVE NOTICE THEREOF BY ADVER-
TISEMENT IN TWO NEWSPAPERS PUBLISHED IN THE
COUNTY, WHICH NOTICE SHALL STATE THE TIME FROM
WHICH TAXES BEAR INTEREST AND SHALL WARN ALL
TAXPAYERS OF THEIR LIABILITY, TO BE PROCEEDED
AGAINST AS DELINQUENT TAXPAYERS AND HAVE THEIR
PROPERTY SOLD UNLESS THE TAXES WITH WHICH THEY
ARE CHARGED ARE PAID ON OR BEFORE THE THIRTIETH
DAY OF JUNE NEXT FOLLOWING AFTER THE DATE OF
JULY 1 ON WHICH THE TAXES ARE DUE. HE SHALL ALSO,
IMMEDIATELY AFTER THE LEVY IS MADE, MAKE OUT THE
BILL OF EACH TAXPAYER, TO WHICH A SIMILAR NOTICE
SHALL BE ANNEXED, AND UPON APPLICATION SHALL FOR-
WARD THE BILL BY MAIL OR OTHERWISE TO THE PERSON
OR HIS AGENT TO WHOM TAXES HAVE BEEN ASSESSED.

8-5. Same—To be in accord with estimates; emergency fund.

After the board of estimates has carefully ascertained all of the
various estimates and fixed them in such amounts as they think or
consider proper, the county commissioners shall, on or before the
[first day of January] thirtieth day of June, FIRST DAY OF MAY,
levy, in accordance with law, upon all of the taxable property of the
county and upon all property subject to taxation therein, the aggre-
gate amount of such estimates, less any revenue certain to be paid
the county during the ensuing fiscal year from sources other than the
levy and property to be appropriated toward such estimates and less
any surplus carried over, as otherwise provided in this Code. In addi-
tion thereto, they may levy not more than ten thousand dollars, which
additional sum shall be added to the total of estimates and included in
the levy. No other sum of money shall be levied at all. Such levy of
taxes made shall become due and payable and shall be collected in the
manner and at the times fixed by law. The additional sum of ten
thousand dollars or so much thereof as may be levied shall be an
emergency fund to be used for emergency purposes and shall be dedi-
cated and appropriated to meet any unexpected demand which may
arise after the tax levy has been made.