MONTGOMERY COUNTY. 3355

1906, ch. 171, sec. 62P. 1912, ch. 790, sec. 144.

214. Any sale of lands by the treasurer when the owners are described
as the heirs of a named person shall pass the title as fully as if such heirs
were each named in the proceedings by his other proper name; and if the
purchaser of any real estate sold by the treasurer for the payment of taxes
shall die without having procured a deed therefor the treasurer may con-
vey the said real estate to the devisees or heirs of the purchaser.

1906, ch. 171, sec. 62Q. 1912, ch. 790, sec. 145.

215. On the first day of October, January and April succeeding a levy
of taxes and oftener if the county commissioners require it, the treasurer
shall make a sworn report of the receipts and disbursements of the public
funds in his hands for the three preceding months, showing the sources of
such receipts and the respective accounts for which such disbursements
were made, and on the first day of July in each year he shall make a
similar report covering the receipts and disbursements for the preceding
year, which reports shall be delivered to the auditor of accounts, to be
audited by him, as provided in the next succeeding sub-section.

1906, ch. 171, sec. 62R. 1912, ch. 790, sec. 146.

216. The Circuit Court for Montgomery County shall, on or before
the first day of September in each year, appoint a competent person to
audit the reports of the treasurer required by the preceding sub-section;
the person so appointed shall be designated the auditor of accounts, and
it shall be his duty immediately after said reports are delivered to him;
to make in duplicate a full and accurate audit of the same, with power
to inquire into the statements and vouchers upon which it may be based.
And one copy of said audit and his certificate of the correctness of the
report and such comment or recommendation as he may deem proper shall
be filed with the county commissioners not later than their second regular
meeting in the month of October, January, April and July, and one copy
thereof shall be recorded in the office of the clerk of the Circuit Court for
Montgomery County, and said reports shall be published in full or in a
condensed form, as the county commissioners may direct, in two news-
papers published in said county, and the auditor of accounts shall receive
a salary of one hundred dollars per year, to be paid quarterly by the
county commissioners.

1906, ch. 171, sec. 62S. 1912, ch. 790, sec. 147.

217. The treasurer shall at the expiration of each year of his term of
office make a full settlement with the county commissioners of all county
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 county
commissioners before or at the time specified for said final settlement, and
in no case shall said county commissioners allow a credit for erroneous
or insolvent tax bills unless satisfactory proof be produced that said bills
could not be collected, and the said treasurer is required to enforce the