266                             LAWS OF MARYLAND                       [CH. 91

CHAPTER 91
(House Bill 925)

AN ACT to repeal and re-enact, with amendments, Section 8-7 of
the Code of Public Local Laws of Frederick County (1959 Edi-
tion, being Article 11 of the Code of Public Local Laws of Mary-
land), title "Frederick County," subtitle "Finance and Taxation,"
subheading "In General," as added, last amended by Chapter 825
of the Acts of 1963, providing for the increase in the ceiling on
the Frederick County emergency fund and eliminating a condi-
tion for the use of said fund.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 8-7 of the Code of Public Local Laws of Frederick
County (1959 Edition, being Article 11 of the Code of Public Local
Laws of Maryland), title "Frederick County," subtitle "Finance
and Taxation," subheading "In General," as added, last amended by
Chapter 825 of the Acts of 1963, be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

8-7.

The emergency fund of [ten] twenty thousand dollars or so much
thereof as may be levied will, it is expected, seldom be needed or
used, but is provided as a safeguard or protection in event an emer-
gency should arise. It shall be used for emergency purposes only and
shall be dedicated and appropriated to meet any unexpected demand
which arises after the tax levy has been made, the occurrence of which
could not reasonably have been foreseen, which is of an unusual,
urgent and extraordinary nature and which clearly and impera-
tively necessitates the expenditure of money from this fund, all of
the requisites being necessary to constitute an emergency purpose.
The emergency fund or any part thereof shall not be used for any
purpose whatsoever, except the temporary use hereinafter set forth
in this section and the use thereof as a part of the surplus to be car-
ried over to the ensuing fiscal year as provided by Section 8-19.

[The board of county commissioners temporarily may use, during
the months of July and August, the emergency fund for the pur-
pose 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. When the revenue for the estimate is received, it shall
be credited to the emergency fund, such credit to be made not later
than November first of the same fiscal year in which such temporary
use is made of such fund.]

At the close of each fiscal year, the county commissioners shall
prepare a balanced, itemized statement of the emergency fund for
such fiscal year showing first, the amount of the fund levied, sec-
ondly the expenditures therefrom in full detail with clear and com-
plete explanation of the emergency requiring such expenditures and
third, the unexpended balance on hand at the end of such fiscal
year, to which statement the county commissioners shall sign their
signatures to be attested by the c