EDWIN WARFIELD, ESQ., GOVERNOR.

1161

property; and for making return of property to the County

Commissioners under this section the Treasurer shall receive

Extra compen-

as compensation for such services the sum of three hundred

sation.

dollars per annum.

SEC. 26. And be it enacted, That when land or personal

property is in the hands of a trustee or trustees, or executor.

Property in

for sale or otherwise, whether by virtue of a decree of court,

hands of

under a deed of trust or under the provisions of a will, and the

trustees, exe-
cutor, etc.

taxes thereon are in arrears under the provisions of this Act,

the said Treasurer may enforce the payment of such taxes in

the same manner as if such land and personal property were

not in the hands of a trustee, trustees or executors.

SEC. 27. And be it enacted, That whenever land shall be sold

by the Treasurer, the owner thereof, prior to the sale, may

redeem the same by paying into the Circuit Court for Talbot

Redemption of

County, to be paid to the purchaser of said land within the

lands sold.

period of twelve months from date of such sale, the amount of

the purchase money, with interest thereon at the rate of fifteen

per cent, per annum from the date of sale,, and the cost of the

Treasurer's deed to the purchaser, if any such deed has been

executed.

SEC. 28. And be it enacted, That the Treasurer shall issue,

whenever requested, , and upon the payment of a fee of fifty

Fee for issu-

cents, a certified statement over his signature of all taxes

ing certified
statement of

assessed since the first day of January, 1902, that may be due

taxes.

and unpaid at the time of making said certificate, and any

lien upon any certain real estate located in Talbot County, and

of any tax sale affecting said piece of property since that date ;

and said certificate shall be a bar to the collection or recovery

from, any purchaser of real estate after the issue of said cer-

tificate of any tax or assessment omitted therefrom and which

may be a lien upon the real estate mentioned therein, but said

certificate shall not affect the liability therefor of the person

who owned the real estate at the time such tax was levied or

at any time after such levy and before the issue of said cer-

tificate; and said Treasurer shall be responsible to said county

for any loss of taxes that may arise from error in said certifi-

cate.

SEC. 29. And be it enacted, That the Treasurer shall receive

as compensation for his services as Treasurer, and as clerk to
the County Commissioners, an annual salary of eighteen hun-

Annual salary.

dred dollars, payable by Talbot County.