PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 445

ance, if any, shall be distributed to the person in whose name
the assessment appeared, or to his heirs; and said anditor's
report shall be ratified as other anditor's reports are ratified
in a Court of Equity. Upon the final ratification of said
anditor's report the said treasurer shall immediately pay over
the amounts to the persons to whom audited; and in event
of no heirs to whom any surplus may be distributed being
found, after the expiration of one year' from the date thereof,
the amount shall be paid to the County Commissioners of St.
Mary's County for almshouse expenses; and if no heirs shall
establish their claims to said amount so received within a period
of twelve years from the date of said treasurer's bond the said
distribution shall be declared and considered as forfeited abso-
lutely to the county; but if within said period any heirs shall
establish by good and sufficient legal proof their claim to such
distribution, the county shall refund the said amount with
interest to the parties entitled to the same. Whenever it shall
be necessary to enforce the payment of taxes by sale of personal
property, the said treasurer shall make out a bill of such taxes
in the usual form, with an order at the bottom of said bill
directing the sheriff of said county to levy upon the personal
property of the delinquent, and sell the same to satisfy and
pay the taxes so due. And it shall be the duty of the sheriff
upon receiving said tax bill and order to levy upon and sell the
personal property of such delinquent in the same manner and
upon the same notice as he would proceed under an execution,
and he shall be entitled to the same fees as if he were pro-
ceeding under an execution from a justice of the peace; and
immediately after such sale he shall pay over to said treasurer
said amount of sale, after deducting his fees, and any surplus
which may remain after the payment of taxes, interests and
costs shall be distributed to the delinquent, his heirs or to the
County Commissioners as hereinbefore provided, and the said
sheriff's bond shall be liable for all such tax bills placed in
his hands by the treasurer, to the same extent and in the same
manner that it is liable under execution issued to him.

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 said county treasurer a full copy
thereof, together with a list of taxpayers and their assessment,
and the said treasurer shall collect the same according to law
and pay over to the county or the parties entitled thereto the
said amount so collected. 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