EMERSON C. HARRINGTON, GOVERNOR. 1515

462. If the person elected shall fail to qualify or to exe-
cute the bonds or either of them required by the succeeding
sections, or in the event of the treasurer's removal from the
county, death, resignation or removal from office, the County
Commissioners shall declare said office vacant, and at once
proceed to fill the same by the appointment of a person pos-
sessing the qualifications required by this Act, who shall qual-
ify and bond within such time as the commissioners may di-
rect, and who shall serve until the next general election, when
a treasurer shall be elected for a full term of four years.

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 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, deliv-
ered 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.

464. The treasurer of Harford County shall be the col-
lector 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 assign-
ment of such claim to avoid such deduction shall be valid.

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

466. 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 as-