PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1365

1906, ch. 171, sec. 62P.

144. That any sale of land's 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 pro-
ceedings by his other proper name; and if the purchaser of any
real estate sold by the treasurer for the payment of taxes shall
die without having procured a deed therefor the treasurer may
convey the said real estate to the devisees or heirs of the pur-
chaser.

1906, ch. 171, sec. 62 Q.

145. On the first day of October, January and April suc-
ceeding a levy of taxes and oftener if the county commis-
sioners require it, the treasurer shall make a sworn report of
the receipts and disbursements of the public funds in his hands
for the three preceding months, showing the sources of such
receipts and the respective accounts for which such disburse-
ments were made, and on the first day of July in each year he
shall make a similar report covering the receipts and disburse-
ments for the preceding year, which reports shall be delivered
to the anditor of accounts, to be andited by him, as provided
in the next succeeding sub-section.

1906, ch. 171, sec. 62R.

146. The Circuit Court for Montgomery County shall, on
or before the first day of September in each year, appoint a
competent person to andit the reports of the treasurer required
by the preceding sub-section; the person so appointed shall be
designated the anditor of accounts, and it shall be his duty
immediately after said reports are delivered to him to make
in duplicate a full and accurate andit of the same, with power
to inquire into the statements and vouchers upon which it may
be based. And one copy of said andit and his certificate of the
correctness of the report and such comment or recommendation
as he may deem proper shall be filed with the county commis-
sioners not later than their second regular meeting in the month
of October, January, April and July, and one copy thereof shall
be recorded in the office of the clerk of the Circuit Court for
Montgomery County, and said reports shall be published in full
or in a condensed form, as the county commissioners may
direct, in two newspapers published in said county, and the
anditor of accounts shall receive a salary of one hundred dol-
lars per year, to be paid quarterly by the county commissioners.

1906, ch. 171. sec. 62S.

147. That the treasurer shall at the expiration of each year
of his term of office make a full settlement with the county