HARFORD COUNTY.

2971

sum greater approximately than the taxes in arrears upon said property,
and the interest and expenses of said sale and costs, and to sell and
convey or lease the same, as in their judgment and discretion shall be
deemed best for the interest of the City. Any sale of lands by the City
Treasurer when the owners are described as the heirs of a named person,
shall pass the title as fully as if such heirs were named in the proceedings
by his or their proper name; and if the purchaser of any real estate sold
by the City Treasurer for the payment of taxes shall die without having
secured a deed therefor, the City Treasurer may convey the said real
estate to the heirs, devisees or assignees of the purchaser.

1916, ch. 680, sec. 318.

313. The said Treasurer shall be entitled to receive a commission of
5 per cent, on the amount of all sales made by him in pursuance of the
provisions of this Act, to be computed and charged as part of the expenses
of such sale, and if before a sale, but after advertisement, as aforesaid,
the taxes, interest and expenses chargeable to any property are paid, then
the said Treasurer shall be entitled to receive a commission of 2 per cent,
on the amount of such taxes, interest and costs as a part of the expenses,
of collecting the game.

1916, ch. 680, sec. 319.

314. The real estate of a delinquent taxpayer may be sold to pay City
taxes whether there be personal property or not, and the real estate, the
legal title of which is in a trustee or trustees, shall be liable to sale for
arrears of taxes in the same manner as is other property not so held;
but where any trustee is holding real estate under the orders of a Court
which has jurisdiction thereover, the permission of such Court must be
first obtained before such real estate may be sold for taxes, and said Court
shall in every reasonable way expedite the payment of such taxes, or the
sale of such real estate therefor.

1916, ch. 680, aec. 320.

315. The said City Treasurer shall, at the expiration of his term of
office, make a full statement unto and settlement with the Mayor and City
Council of all taxes placed in his hands for collection, and all erroneous
and insolvent tax bills for which he shall claim a credit shall be presented
to said Mayor and City Council before or at the time above specified for
said final settlement, and in no case shall said Mayor and City Council
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 sale, as herein
provided, of all property upon which taxes are in arrear, 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 all monies in his
hands received for account of said City, and also to deliver to his suc-
cessor all proceedings had for the enforcement of the payment of said