HARFORD COUNTY. 3013

1916, ch. 680, sec. 463.

463. 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 ($25,000.00) 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 for the penalty of twenty-five
thousand dollars ($25,000), conditioned for the faithful performance 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 exe-
cuted, 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 be recorded in the office of the Clerk of the Circuit Court for

Harford County.

Harford Co. v. Rouse, 141 Md. 549.

1916, ch. 680, sec. 464.

464. The treasurer of Harford County shall be the collector of all
State and county taxes 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.

1916, ch. 680, sec. 465. 1922, ch. 115, sec. 465.

465. The County Commissioners shall close the annual levy for the
year 1923 and complete the same on or before the first day of November,
1922, and on or before the same date in each succeeding year shall close
and complete the annual levy, and the fiscal year for Harford County shall
hereafter begin on the first day of January in each year.

1916, ch. 680, sec. 466. 1922, ch. 115, sec. 466.

466. The County Commissioners shall within sixty 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 prop-
erty with which each is assessed, setting forth plainly the various forms
of property upon which by law different rates are to be charged, the
percentage 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, show-
ing 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 payments are made, charging the amounts so paid to the several