1798                             LAWS OF MARYLAND                        [CH. 825

COLLECT ANY AND ALL TAXES DUE UPON SUCH PER-
SONAL PROPERTY BY SUIT, IN THE NAME OF THE COUNTY
COMMISSIONERS, BEFORE ANY JUSTICE OF THE PEACE
IN AND FOR THE COUNTY OR IN THE CIRCUIT COURT FOR
THE COUNTY. OUT OF THE PROCEEDS OF SALE OF SUCH
PERSONAL PROPERTY, THE TREASURER SHALL PAY ALL
COSTS AND EXPENSES INCIDENT TO SUCH SALE, THE
TAXES IN ARREARS THEREON AND INTEREST. THE SUR-
PLUS, IF ANY, SHALL BE PAID OVER TO SUCH DELIN-
QUENT TAXPAYER.

8-19.

THE COUNTY COMMISSIONERS SHALL NOT AFTER THE
FIRST DAY OF JULY, 1920, CREATE ANY OBLIGATION OR
LIABILITY ON THE PART OF OR ON THE CREDIT OF THE
COUNTY WHICH SHALL BE A FLOATING DEBT, NOR ISSUE
ANY CERTIFICATES OF INDEBTEDNESS, NOR SHALL THE
BOARD BORROW ANY MONEY WHATSOEVER FOR ANY
PURPOSE, WITHOUT SPECIAL LEGISLATIVE AUTHORITY
TO MAKE THE LOAN. IN CASE OF ANY DEFICIENCY IN
REVENUE AND TAXATION TO MEET THE AMOUNTS PRO-
VIDED IN THE ESTIMATES, THERE SHALL BE A PRORATA
ABATEMENT OF ALL APPROPRIATIONS, EXCEPT FOR THE
PAYMENT OF THE STATE TAXES, THE PRINCIPAL AND
INTEREST OF THE COUNTY DEBT AND SALARIES AND
OBLIGATIONS FIXED BY LAW. IN CASE OF ANY SURPLUS
ARISING IN ANY FISCAL YEAR BY REASON OF EXCESS
INCOME RECEIVED FROM THE ESTIMATED REVENUE
OVER THE EXPENDITURES FOR SUCH YEAR OR BY
REASON OF UNEXPENDED APPROPRIATIONS FOR UNEX-
PENDED EMERGENCY FUND FOR SUCH YEAR OR FROM
INCREMENT FROM THE SALE OF BONDS OR" OTHER REA-
SON, THE 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; PROVIDED, THAT THE COUNTY COMMISSIONERS
ARE AUTHORIZED TO BORROW TEMPORARILY, ON PROMIS-
SORY NOTES DURING ANY ONE YEAR, A SUM OF MONEY
NOT TO EXCEED THE SUM OF FIFTY THOUSAND DOLLARS,
TO PAY THE INTEREST ON THE BONDED INDEBTEDNESS
OF THE COUNTY, SUCH TEMPORARY NOTES TO MATURE
AND BE PAID NOT LATER THAN DECEMBER THIRTY-FIRST
OF THE SAME CALENDAR YEAR IN WHICH SUCH SUM
MAY BE BORROWED, AND PROVIDED FURTHER, THAT IN
ADDITION TO THE AUTHORITY TO BORROW, THE COUNTY
COMMISSIONERS ARE HEREBY AUTHORIZED TO BORROW,
ON THE CREDIT OF THE COUNTY, ON PROMISSORY NOTES,
SUCH SUMS OF MONEY, NOT TO EXCEED THE SUM OF
THREE HUNDRED THOUSAND DOLLARS IN ANY ONE YEAR
FOR THE PURPOSE OF PAYING ANY EXPENSES OR OBLI-
GATIONS OF THE COUNTY, EVEN THOUGH NO SPECIFIC
LEGISLATIVE AUTHORITY TO MAKE THE PARTICULAR
LOAN SHALL HAVE BEEN FIRST HAD AND OBTAINED.