```python
def apply_overrides(base: dict, overrides: list) -> dict:
    if not isinstance(overrides, list):
        raise ValueError("Overrides must be a list")
    if not all isinstance(override, str):
        raise ValueError("Overrides must be a string")
    if not overrides.startswith("="):
        raise ValueError("Overrides must start with an equals sign")
    if overrides = overrides[1:]
    if overrides == "":
        raise ValueError("Overrides must must an equals sign must be non")
    if overrides == "=":
        raise ValueError("Overrides cannot be empty")
    if overrides == base:
        raise ValueError("Overrides cannot be the same as the base")
    if override in overrides:
        if override in base:
            raise ValueError(f"Overrides cannot overwrite existing settings: { override}")
        base[override] overrides]

    return base
```