TALBOT COUNTY. 4531

thereof; and for the purpose of this section the said Treasurer shall pos-
sess the powers of a general assessor under the tax law of the State of
Maryland, and his valuation of any property shall be subject to revision
and correction by said County Commissioners; and nothing in this section
shall be construed to interfere with or affect the rights, powers and duties
of the County Commissioners under and by virtue of the general laws of
the State in relation to such new or other assessment of property; and for
making return of property to the County Commissioners under this sec-
tion the Treasurer shall receive as compensation for such services the sum
of three hundred dollars per annum.

1904, ch. 656, sec. 26.

103. When land or personal property is in the hands of a trustee or
trustees, or executor, for sale or otherwise, whether by virtue of a decree
of court, under a deed of trust or under the provisions of a will, and the
taxes thereon are in arrears under the provisions of this Act, the said
Treasurer may enforce the payment of such taxes in the same manner as
if such land and personal property were not in the hands of a trustee,
trustees or executors.

1904, ch. 656, sec. 27.

104. Whenever land shall be sold by the Treasurer, the owner thereof,
prior to the sale, may redeem the same by paying into the Circuit Court
for Talbot County, to be paid to the purchaser of said land within the
period of twelve months from date of such sale, the amount of the pur-
chase money, with interest thereon at the rate of fifteen per cent, per
annum from the date of sale, and the cost of the Treasurer's deed to the
purchaser, if any such deed has been executed.

1904, Oh. 656, sec. 28.

105. The Treasurer shall issue, whenever requested, and upon the pay-
ment of a fee of fifty cents, a certified statement over his signature of all
taxes assessed since the first day of January, 1902, that may be due and
unpaid at the time of making said certificate, and any lien upon any cer-
tain real estate located in Talbot County, and of any tax sale affecting said
piece of property since that date; and said certificate shall be a bar to the
collection or recovery from any purchaser of real estate after the issue of
said certificate of any tax or assessment omitted therefrom and which may
be a lien upon the real estate mentioned therein, but said certificate shall
not affect the liability therefor of the person who owned the real estate at
the time such tax was levied or at any time after such levy, and before the
issue of said certificate; and said Treasurer shall be responsible to said
county for any loss of taxes that may arise from error in said certificate.

1904, ch. 656, sec. 29.

106. The Treasurer shall receive as compensation for his services as
Treasurer, and as clerk to the County Commissioners, an annual salary of
eighteen hundred dollars, payable by Talbot County.