904

LAWS OF MARYLAND.

CHAP. 468 1/2

commissioners may direct, and who shall serve until the
next general election, when a treasurer shall be elected for
a full term 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 ($25,000),

Bond given.

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), conditional 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 if placed in his hands for collection; and all such bonds
shall be as soon as approved recorded in the office of the
clerk of the Circuit Court of Harford county.

261. The treasurer of Harford county shall be the col-
lector of all State and county taxes for said county, however

Duties of
treasurer.

levied, and shall receive all moneys which may be due said
county from any source whatever, and his receipt alone shall
be 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

Time of clos-
ing annual
levy-

levy and complete the same on or before the last day of
April in each year.

262 A. The County Commissioner shall within five days

Names of tax-
payers to be
certified to.

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 percentage for both State and county taxes for the year
and the aggregate of the State and county taxes levied in