PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 269

shall serve until the next general election, when a treasurer shall

be elected for a full teem of four years.

260. Before qualifying and entering upon the discharge of
his duties, the Treasurer shall execute a bond to the State of
Maryland in a penalty of twenty-five thousand dollars
.($25,000), with the condition prescribed by the general laws
of the State for the bonds of collectors of State taxes; and also
a bond to the State of Maryland in the penalty of twenty-five
thousand dollars ($25,000), conditioned for the faithful per-
formance of his duties as Treasurer of Harford county; said
bonds shall be approved by the County Commissioners and
new bonds shall be given for each year of the term; the bonds
for the second, third and fourth years to be executed, delivered
and approved before the levy of the taxes for the year is
placed in his hands for collection; and all such bonds shall as
soon as approved recorded in the office of the Clerk of the
Circuit Court for Harford County.

261. The Treasurer of Harford county shall be the collector
of all State and county talxes for said county, however levied,
and shall receive all moneys which may be due said county from
any source whatever, and his receipt alone shall be a valid
acquittance for money due Harford county, and shall pay all
claims against said county when certified to him by the County
Commissioners; but he shall not pay any claim against said
county without deducting from the amount thereof all and
every sum or sums due or owing to said county for taxes or
otherwise by the holder of said claim, and no assignment of
such claim to avoid such deduction shall be valid.

262. The County Commissioners shall close the annual levy
and complete the same on or before the last day of April in
each year.

262A. The County Commissioners shall within five days
after making the annual levy certify to the treasurer the names
of the taxpayers of the county arranged according to election
districts and the amount of property with which each is
assessed, setting forth plainly the various forms of property
upon which by law different rates are to be charged, the per-
centage for both State and county taxes for the year, and the
aggregate of the State and county taxes levied in each election
district, and shall also certify to the treasurer all the items of
the levy made by them, showing in detail the several amounts
levied and the specific purpose for which each is levied, and the
treasurer shall thereupon open up on his books proper accounts,
crediting each item so levied under its proper head, and as