254                             LAWS OF MARYLAND                      [CH. 134

statement of the appropriations. They shall further be authorized
to revise the schedule of anticipated receipts and estimated rates for
general and special taxes and assessments in such manner as they
may deem necessary. Not later than [April 1] May 1 in each year,
or on the first day thereafter, if [April 1] May 1 be a legal holiday,
the [County Commissioners] Board of Estimates of St. Mary's
County shall by a majority vote adopt the final budget, schedule of
anticipated receipts, fix general and special tax rates [,] and impose
the levy for the ensuing fiscal year. Such levy together with any
surplus county funds and all other revenues from all other sources
as shown by the schedule of anticipated receipts, must be sufficient
to cover the total appropriations in the budget. The final budget,
schedule of anticipated receipts and levies so adopted shall be
signed by a majority of the [County Commissioners] Board of Esti-
mates, certified by [their] its [clerk], secretary and at least three
copies kept on record at the office of the County Commissioners,
open to public inspection during regular business hours throughout
the fiscal year in which it covers [, and said County Commissioners
shall not incur any obligation on the faith and credit of St. Mary's
County other than those items provided in the budget.]

53.A.

The Board of County Commissioners shall only use the said con-
tingent fund for necessary emergency purposes and projects, and
for the purpose of meeting any demand on account of any estimate
for which there may be no money at the time it is needed for the
purpose of the estimate, and when the revenue for the estimate
shall have been received, it shall be credited to the contingent fund.

53B.

The said Board of Estimates, after receiving all of the estimates
in the manner hereinbefore provided for, together with such esti-
mates as they shall themselves make, before determining the aggre-
gate of estimates they shall carefully consider each estimate, and
so fix the amount of the same that it shall be what is reasonable and
proper, and that they shall, in making and fixing the estimates, do
so with a view to economy and efficiency.

53.C.

Any wilful disregard, breach, evasion, violation or failure to dis-
charge any of the duties herein imposed upon any member of the
Board of County Commissioners, or Board of Estimates, or on the
part of the members or member of any other board, or by or upon
the part of any official, shall be a misdemeanor, and upon indictment
for and conviction of such offense in the Circuit Court for St. Mary's
County, he shall be fined not more than One Thousand Dollars or
imprisoned in the county jail for not more than one year or be both
fined and imprisoned in the discretion of the Court.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved March 14, 1963.