HARFORD COUNTY. 2909

heirs were each named in the proceedings by his or their proper names;
and if the purchaser of any real estate sold by the said treasurer for the
payment of taxes shall die without having secured a deed therefor, the
treasurer may convey the real estate aforesaid to the heirs, devisees or
assigns of the purchaser.

1916, ch. 680, sec. 104.

116. The treasurer shall be entitled to receive a commission of five per
centum on the amount of all sales made by him in pursuance of the pro-
visions of this Act to be computed and charged as a part of the expense
of said sale and also an allowance, to be taxed proportionately amongst
the delinquents, for all costs and expenses incurred by him in preparing
and publishing the notices required hereunder; but if before a sale, but
after advertisement as aforesaid, the taxes, interest and expenses charge-
able to any property are paid, then the said treasurer shall be entitled to
collect only a commission of two per cent, on the amount of such taxes,
interest and expenses as a part of the expense of collecting the same.

1916, ch. 680, sec. 105.

117. The real estate of a delinquent taxpayer may be sold for the pay-
ment of town taxes, whether there be personal property or not.

1916, ch. 680, sec. 106.

118. The said treasurer shall, at the expiration of his term of office,
make a full settlement with the said Town Commissioners of all taxes
then remaining in his hands for collection, and all erroneous and insolvent
tax bills for which he shall claim a credit shall be presented to said com-
missioners before or at the time above specified for said final settlement
and not afterwards, and in no case shall said commissioners allow a
credit for erroneous or insolvent tax bills unless satisfactory proof be
produced, under oath, that said bills cannot be collected, and the said
treasurer is required to enforce payment of all taxes by the sale, as herein
provided, of all property upon which taxes are in arrears as soon as he
is empowered, so to do, and at the expiration of his term of office he is
directed and required to. deliver to his successor in office all balances of
taxes due upon the levies for which he is charged, and also to deliver to
him all proceedings had for the enforcement of the payment of said taxes,
and the said successor, upon the delivery to him of the bills aforesaid, is
empowered and required to collect and enforce the payment of said taxes
as hereinbefore provided; and in all cases where a treasurer has taken
steps for the enforcement of the payment of taxes, and his term shall
expire, or he shall vacate his office for any reason before said proceedings
are completed, his successor is empowered and required to continue and
complete said proceedings for the enforcement of the payment of said
taxes and to collect the same, and is hereby clothed with all the powers
and authority in law had by the retired treasurer for that purpose.