806 LAWS OF MARYLAND. [Ch. 557]

and shall be collectible by sale at the tax sale of the ensuing
year or years.

SEC. 27. And be it enacted, That the person who offers to
pay the taxes, penalties and costs due from any owner of any
piece or pieces of property for the smallest portion of the same,
shall be considered the purchasers. The purchaser shall forth-
with pay to the treasurer the amount of the taxes, penalties and
costs, and the treasurer shall deliver to such purchaser an assign-
able certificate of purchase designating the land and the amount
paid therefor. The holder of any such certificate shall have the
authority to pay all taxes levied against such property after
the date of sale.

SEC. 28. And be it enacted, That the real property sold for
taxes may be redeemed by the owner or any person having an
interest therein at any time within two years from the date of
the sale by paying to the treasurer the amount paid by the tax
purchaser at the sale, the amount of all subsequent taxes paid
by such purchaser, his heirs or assigns, and interest at the rate
of fifteen per cent, per annum from the date of such payment
or payments.

SEC. 29. And be it enacted, That the treasurer shall deliver
to the person making the redemption a certificate of redemp-
ti6n, and shall keep in a separate fund all moneys received by
way of redemption, to be paid without interest to the tax pur-
chaser, his heirs or assigns, upon the delivery to the treasurer
of his certificate of purchase.

SEC. 30. And be it enacted, If real property sold for taxes
be not redeemed within two years from the date of the sale, the
Mayor shall, upon presentation of the certificate of purchase
and the payment of the taxes then due, if any, execute in the
name of the town, and deliver a deed conveying to the pur-
chaser, his heirs or assigns, the property described in the cer-
tificate; such deed shall vest in the grantee an absolute estate
in fee simple, free from all liens or incumbrances whatsoever
except liens for State, county or municipal taxes; such deed
shall be prima facie evidence in all Courts that the proceedings
prior to the execution and delivery, including the assessment
and levy of the taxes, was regularly and validly taken, that the
land was subject to taxation, that the taxes had not been paid
before the sale, that the property had not been redeemed, and
that the deed vested in the grantee an absolute title according
to its tenor.

SEC. 31. And be it enacted, That the County Commis-
sioners of Calvert County shall annually pay to the Treasurer