REVENUE AND TAXES. 503

to the Treasurer, or unless made to such sheriff, coroner or elisor as may
be authorized to receive the same by virtue of any execution issued to
enforce the payment thereof.

1929, ch. 226, sec. 66.

66. The County Commissioners and the Appeal Tax Court as 'to
county or Baltimore City taxes, and the Comptroller upon certificates of
the County Commissioner or Appeal Tax Court as to States taxes, shall
make all just allowances to collectors for insolvencies and removals.
See notes to sec. 61.

1929, ch. 226, sec. 67.

67. Whenever in any action or proceeding for the recovery of taxes
either from the person by whom they are payable or from any person
collecting the same, real estate, or property of any description shall have
been seized and taken in execution at the suit of the State, the Comp-
troller may bid for and purchase the same at the sale thereof, for the use
of the State, if, in his opinion, it shall be necessary and proper to do so
for the protection of the interest of the State; provided, the sum bid shall
in no case exceed the amount of the State's demand and the cost and
expenses of sale.

1929, ch. 226, sec. 68.

68. Whenever, by death, resignation, expiration of term of office or
otherwise, one collector shall be succeeded by another, the succeeding col-
lector shall, as to any taxes which ought to or could or might have been,
but were not, collected by the former collector, possess all the powers of
the former collector.

Tax Sales.

1929, ch. 226, sec. 69.

69. All State, county and city taxes on real estate shall be liens on the
real estate in respect of which they are levied from the date they become
payable; provided that where two or more parcels of land are owned by
and assessed to the same person or persons, one or more parcels may be
sold for taxes upon all or any thereof; and from the date of the filing of
the petition for the ratification of such sale by a circuit court, the taxes
upon all of such parcels, for non-payment of which one or more of said
parcels may be sold, shall be liens upon all the land so sold; and the pro-
ceeds of sale shall be distributed with reference to the priorities prescribed
by Section 142.

66. Taxes are not a lieu upon personal properly until made so by levy: under
art. 83, sec. 12, exemption of property from execution does not apply to taxes.
See notes to secs. 191 and 142, and to art. 93, sec. 120. Thompson v. Henderson,
155 Md. 666.

As to limitations re tax sales in Montgomery County, see art. 57, sec. 17.
See notes to sec. 30.
See footnote to sec. 1.

See important footnote on first page of this article.