698

LAWS OF MARYLAND.

to fill the same by the appointment of a suitable person, pos-
sessing the qualifications hereinbefore prescribed, for the re-
mainder of the current term, who shall, within such time as
the Commissioners may direct, qualify and bond as directed in
the preceding section.
261. The Treasurer of Harford county shall be the collector
of all State and county taxes for said county, which may be

Collector of
State and
county

taxes.

levied by the County Commissioners, and shall receive all
monies which may be due said county from any source what-
ever, and shall pay all claims against said county, but he shall
not pay any claim against said county no matter by whom held,
without first deducting from the amount of such claim all and
every sum or sums due or owing to said county for taxes or
otherwise by either the original or the then holder of such
claim, and no assignee of such claim phall avoid such deduc-
tion, but shall always be regarded as charged with notice of the
county's right to make such deduction.
262. The County Commissioners shall transfer to the treas-

Tax records
transferred

urer all tax records, containing the lists of taxpayers of said
county and the property with which they are respectively
assessed and the lists of alienations transmitted annually to the
Commissioners by the clerk of the Circuit Court shall also be
transferred to said treasurer, whose duty it shall be to make the
proper entries therefrom on said tax record in accordance with
the order of the County Commissioners ; provided, that the
alienations for the year eighteen hundred and ninety-eight shall
be entered up by the clerk of the County Commissioners, so
that the treasurer first appointed under the provisions of this
Act may proceed at once to the collection of the taxes levied
in said year. And it shall be the duty of treasurer, as soon as
practicable, to make up the list of taxpayers of said county by
election districts, having a separate book for each district, pro-
vided that the taxes levied in the year eighteen hundred and
ninety-eight may be collected and the notices hereinafter
directed to be given in relation thereto may be in accordance
with the tax lists of said county as they now exist by law.
262 A. It shall be the duty of the treasurer, as soon as the

Advertise in
two news-
papers.

annual levy is made and placed in his hands, to give notice
thereof by advertisement in two newspapers published in said
county, representing the political opinions of the two leading
parties, stating the time from which taxes bear interest, and
warning all taxpayers of their liability to be published as de-
linquent taxpayers, and to have their property sold unless the
taxes with which they are charged are paid on or before the