QUEEN ANNE S COUNTY. 4215

ceedings that might be required by law of any tax sale or sales made by
him to the Circuit Court for Queen Anne's County as provided for in
Section 199 and Section 200 of this Article, then the present Treasurer
or any succeeding Treasurer is hereby authorized, empowered and directed
to make such report of said tax sale or sales to the Circuit Court for
Queen Anne's County and take such other proceedings therein as by law
may be requisite which the Treasurer making said tax sale or sales should
have done and was by law empowered and required so to do, and the said
Circuit Court shall have-such power to ratify said tax sale or sales in the
same manner as if said sale or sales had been reported by the Treasurer
making the same, and upon the final ratification by the Circuit Court for

Queen Anne's County of said tax sale or sales the said present Treasurer
or any succeeding Treasurer is hereby authorized, empowered and di-
rected to execute and deliver unto the said purchaser or purchasers at said
tax sale or sales made by such former or preceding Treasurer a deed to said
property so purchased and such deed shall be as good and valid in law as
though it had been executed by the Treasurer making said tax sale or sales.

1910, oh. 369, sec. 133C-3 (p. 1059).

202. Whenever real estate shall be sold by the County Treasurer, the

owner thereof, prior to the sale, may redeem the same by paying into
Court, to be paid to the purchaser thereof, within the period of twelve
calendar months from the date of such sale, the amount of the purchase
money and all subsequent taxes paid by the purchaser, with interest there-
on at the rate of ten per centum from the date of sale, and the date of
such payment of taxes, respectively.

1910, ch. 369, sec. 133C-4 (p. 1059).

203. The County Commissioners of Queen Anne's County are hereby

authorized and empowered, in their discretion, to purchase any property
for sale for the payment of taxes; provided, they shall not bid a sum
greater approximately than the taxes in arrears upon said property and
the interest and expenses of 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 county.
See sec. 217.

1910, ch. 369, sec. 133C-5 (p. 1059).

204. Any sale of land by the County 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 or their proper
name; and if the purchaser of any real estate sold by the County Treas-
urer for payment of the taxes shall die without having secured a deed
therefor, the County Treasurer may convey the said real estate to the
heirs, devisees or assignees of the purchaser.

1910, Oh. 369, sec. 133C-6 (p. 1059). 1912, ch. 822, sec. 133C-6.

205. Immediately after the first day in April in each year the county
treasurer shall, in person or by deputy, proceed to collect all taxes in