EDWIN WARFIELD, ESQ., GOVERNOR.

755

taxes; provided, they shall not bid a greater sum than the ap-

proximate amount of the taxes in arrears upon said property,

with interest, costs and expenses of sale, and to sell and convey

or lease the same as in the judgment and discretion of said

Commissioners shall be best for the interest of the town.

2oM. Any sale of lands by said treasurer when the owners

are described as heirs of a named person shall pass the title;

Heirs of a mar-

as fully as if such heirs were each named in the proceedings

ried person.

by his or their proper names, and if the purchaser of any real

estate sold by the said treasurer for the payment of taxes shall

die without having secured a deed therefor, the treasurer may

convey the real estate aforesaid to the heirs' devisees or assigns

of the purchaser.

2oN. The treasurer shall be entitled to receive a commission

Commission on

of five per centum on the amount of all sales by him in pur-

sales.

suance with the provisions of this Act, to be computed and

charged as part of the expense of said sale, and also an allow-

ance, to be taxed proportionately amongst the delinquents,

for all costs and expenses incurred by him in preparing and

publishing the notices required hereunder; but if before a sale,

but after advertisement as aforesaid, the taxes, interest and ex-

penses chargeable to any property are paid, then the said

treasurer shall be entitled to collect only a commission of two

per cent, on the amount of such taxes, interest and expenses

as part of the expense of collecting the same.

20O. The real estate of a delinquent taxpayer may be sold

Real estate of

for the payment of town taxes, whether there be personal

delinquent

property or not.

taxpayers.

2OP. The said treasurer shall, at the expiration of his term

of office, make a full settlement with the said Town Com-

To make a full

missioners of all taxes then remaining in his hands for collec-

settlement.

tion, and all erroneous and insolvent tax bills for which he

shall claim a credit shall be presented to the said Commis-

sioners before or at the time above specified for final settlement

and not afterwards, and in no case shall said Commissioners

allow a credit for erroneous or insolvent tax bills unless satis-

factory proof be produced, under oath, that said bills cannot

be collected, and the said treasurer is required to enforce pay-

ment of all taxes by the sale as herein provided for all prop-

erty upon which taxes are in arrears as soon as he is empowered

so to do, and at the expiration of his term of office he is directed

and required to deliver to his successor in office all balances

of taxes due upon the levies for which he is charged, and also