1970                             LAWS OF MARYLAND                        [CH. 850

parallel with and 1000 feet South of the Braddock Road Easterly
about 3/5 of a mile to the Southwest city limits of Cumberland,
thence with the city limits of Cumberland in a Northwest direction
about 2000 feet, then with the Northwest limits of Cumberland
about 1-6/10 miles to the Baltimore and Ohio Railroad at the base
of the cliffs in the Narrows, thence with the said Western Maryland
Railroad about 1/2 mile Northwesterly to the said East boundary
of District No. 29, thence with the said East boundary Northerly
about 2000 feet to the beginning.

148B.

(a)   The County Commissioners of Allegany County are hereby
authorized, empowered and directed to levy annually against all
the assessable real property within the above described area, a tax
sufficient, but not to exceed ten cents on each $100.00 of assessable
real property, to pay the annual requirements of expenditures neces-
sary to maintain and operate the LaVale Volunteer Fire Department,
Incorporated, its successor or successors, including payment of en-
cumbrances on real estate or equipment owned by said LaVale Volun-
teer Fire Department, Incorporated. The tax shall be determined,
levied, collected and paid over in the following manner: at least SO
days before the tax levying period of each year, the County Com-
missioners shall certify to the LaVale Volunteer Fire Department,
Incorporated, its successor or successors, the whole valuation of the
assessable real property within said area. The LaVale Volunteer
Fire Department, Incorporated, shall then determine the amount
necessary to be raised for the ensuing year to maintain and operate
the said LaVale Volunteer Fire Department, Incorporated, its succes-
sor or successors, including payment in whole or in part of any
existing encumbrance, the purchase, repair, replacement, operation
and maintenance of fire-fighting equipment and apparatus, the hous-
ing of the same and the training of firemen. The LaVale Volunteer
Fire Department, Incorporated, shall then deduct from the above
amount all funds received from other sources whether by received
donation or as income from the activities of said Company, together
with proceeds collected as a special tax hereunder, which were in
excess of the budgetary needs of the LaVale Volunteer Fire Depart-
ment, Incorporated, in the preceding year, all of which shall be used
to reduce the tax for the next fiscal year in said area. The LaVale
Volunteer Fire Department, Incorporated, shall then determine the
number of cents per $100.00, within the aforesaid limitation, neces-
sary to raise the said amount required for such fire area for the
ensuing year, and shall certify the same to the County Commission-
ers. The County Commissioners in their next annual levy shall
levy said tax on all real property assessed for county tax purposes
within said area, which tax shall be levied and collected and have
the same priority rights, be subject to the same discount, interest
and penalties; and in every respect be treated the same as county
taxes, but not to exceed the rate hereinabove provided.

(b)   The taxes so levied for the ensuing year shall be collected by
the tax collecting authorities for said County, and every 60 days
they shall remit the whole amount of the taxes so collected to the
Treasurer of the LaVale Volunteer Fire Department, Incorporated,
its successor or successors, upon the said Treasurer giving a cor-