576

LAWS OF MARYLAND.

within the period of twelve calendar months from the date
of such sale, the amount of the purchase money and all
subsequent taxes by the purchaser, with interest thereon,
at the rate of 15 per cent, per annum from the date of sale, and
the date of such payment of taxes, respectively.

After
specified time,
treasurer shall
execute deed
and convey
lands to
purchasers.

157. After the expiration of twelve calendar months from
the date of such sale, provided the same has then been finally
ratified by the court, the treasurer then in office shall by a
good and sufficient deed, to be executed and acknowledged,
according to law, convey to the purchaser or purchasers the
parcel of land sold to them, respectively, and the deed of the
successor in office of the treasurer, who made such sale, shall
be as good and valid in law as though it had been executed
and delivered by the said last-named treasurer.

Mayor and
Council may
purchase
propertv sold
for taxes, etc.

I57A. The Mayor and City Council of Havre de Grace are
hereby authorized and empowered, in their discretion, to
purchase any property offered for sale for the payment of
taxes; provided they shall not bid a sum greater approxi-
mately than the taxes in arrears upon said property, and the
interest and expenses of sale and costs, and to sell and convey
or lease the same, as, in their judgment and discretion, shall
be deemed best for the interest of the city. Any sale of
lands by the Treasurer, when the owners are described as the
heirs of a named person, shall pass the title as fully as if such
heirs were each named in the proceedings by his or their
proper name; and if the purchaser of any real estate sold by
the Treasurer for the payment of taxes shall die without hav-
ing secured a deed therefor, the treasurer may convey the
said real estate to the heirs, devisees or assignees of the
purchaser.

Treasurer's
commission.

157 B. The said Treasurer shall be entitled to receive a
commission of 5 per centum on the amount of all sales made by
him in pursuance of the provisions of this Article, to be com-
puted and charged as part of the expense of such sale, and
if before a sale, but after advertisement as aforesaid, the taxes,
interest and expenses chargeable to any property are paid,
then the said Treasurer shall be entitled to receive a commis-
sion of 2 per cent, on the amount of such taxes, interests and
costs as a part of the expense of collecting the same.

Real estate of
delinquent
taxpayer may
be sold, etc.

157C. The real estate of a delinquent taxpayer may be sold
to pay city taxes whether there be personal taxes or not, and
the real estate, the legal title of which is in a trustee or trus-
tees, shall be liable to sale for arrears of taxes in the same
manner as is other property not so held, but where any trustee