estate may be sold notwithstand-
ing existence of personal prop-
erty.
73. Sales of property subject to ground-
rent.
74. Payment of purchase price. Report
and ratification of sale.
75. Deed to purchaser. Effect.
76. Disposition of surplus of proceeds
of sale.
77. Setting sale aside — when to be set
aside — effects.
78. Redemption of property sold.
79. Fees in connection with tax sales.
80. Record of proceedings.
81. Succeeding collector to have powers
of predecessor.
82. Special agent to execute deed.
83. Bidding in property by County Com-
missioners or Mayor and City
Council of Baltimore.
84. Re-sale of property so bought in.
85. Title where owners described as
heirs of named person.
86. Death of purchaser before receiving
deed.
Resistance to Collectors.
87. Penalty for resisting or threatening
collector or any bidder.
88. Summoning posse comitatus.
89. Penalty for assaulting collector,
posse comitatus or bidder.
SPECIAL TAXES (Secs. 90-141).
Franchise Tax on Deposits of Savings
Banks.
90. Tax on savings banks deposits.
Gross Receipts Tax (Secs. 91-97).
91. Who subject to gross receipts tax.
Rates.
92. Reports to State Tax Commission.
93. Failure to report. Tax fixed by
State Tax Commission — man-
damus.
94. Meaning of gross receipts as to trust
and title insurance companies.
95. Collection of tax. Interest. Pen-
alty.
96. Examination of office, agent, or other
person by State Tax Commission.
97. Taxes for receipts of year ending
Dec. 31, 1928.