354

LAWS OF MARYLAND.

collect any taxes that may be in the hands of the late Treas-
urer uncollected, and for which the late Treasurer is respon-
sible, and for such uncollected taxes shall give a separate
bond, under such penalty as may be required by the County
Commissioners. At the expiration of the term of office of
any Treasurer appointed or elected under this Act, he shall
deliver up the office to his successor, and all papers and books
relative thereto, except the books containing taxes uncollected
by him, and for which his bond is responsible, and he shall
be allowed twelve months after the expiration of his term of
office to make settlement and complete collection of all State
and county taxes that may be in his hands uncollected to pay
over to the parties entitled thereto the amount respectively
due them.

Collection
of taxes.

25C. It shall be the duty of the Clerk of the County Com-
missioners, within thirty days after the completion of each
annual levy, to deliver to the County Treasurer a full copy
thereof, and the said Treasurer shall collect the same accord-

Bond of
treasurer
liable, etc.

ing to law, and pay over to parties entitled thereto the taxes
collected respectively for them, and the bond of the said
Treasurer shall be liable for all sums of money collected by
him on account of State and county taxes as aforesaid until
the same shall have been duly accounted for and paid
over according to law. He shall be the collector of all
State and county taxes that may be levied by the County
Commissioners for St. Mary's County, and shall have power
and authority to receive and collect said taxes, and to enforce
payment thereof, and to convey title to any real or personal
estate sold by him for the payment thereof, and when there
be no bidder for properties offered for sale, it shall be lawful
for the County Commissioners of said county to purchase said

Lawful for
County
Commission'n
to purchase
property sold
for taxes.

real estate and convey the same when sold by them by a good
and sufficient deed. The sale of any real estate sold shall be
reported to the Circuit Court for St. Mary's County for ratifi-
cation, which court shall ratify the same, if no objection be
offered to said ratification, after the publication of an order
nisi, as required in sales made on the equity side of the Cir-
cuit Courts of Maryland, which order nisi shall be advertised,
not separately; but all sales made at one time shall be included
in one order nisi, and if not redeemed within the time pre-
scribed by law, the Treasurer shall convey the same in fee
simple to the purchaser or purchasers thereof. The order
nisi shall not be published until within thirty days of the
time of redemption provided by Article 81 of the Code of Pub-
lic General Laws, so that the delinquent tax-payers may