5064 ARTICLE 23.

and advertisement shall contain a brief statement of the discounts allowed
and interest charged on tax bills.

1904, ch. 14, sec. 24.

221. It shall be the duty of the Treasurer, in his visits to the different

districts of said Wicomico County for the purpose of receiving and col-
lecting State and county taxes provided in the preceding section, and at all

other times, to inform himself, by all lawful means, of all property, stock
or investments in said county subject to taxation and not included in the
last revised list of assessments, and of all buildings and improvements,
and all property created or acquired since said revised assessments, and
he shall value the same at full cash value thereof and shall make returns
thereof to the County Commissioners, and for the purpose of this section
the said Treasurer shall be clothed with the power of general assessor, and
his valuation of any property shall be subject to revision and correction
by said County Commissioners; and nothing in this section shall be con-
strued to interfere with or affect the right, powers and duties of the
County Commissioners under and by virtue of the General Laws of the
State in relation to such new and other assessments of property.

1904, ch. 14, sec. 25.

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

expense of securing the title to himself.

1904, Oh. 14, sec. 26.

223. The Treasurer shall issue, whenever requested and upon the pay-
ment to him 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 are a lien upon any
certain real estate located in Wicomico County and on any tax sale affect-
ing said piece of property since that date. The 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 re-
sponsible to said county for any loss of taxes that may arise from error
in said certificate.

1904, ch. 14, sec. 27.

224. The Treasurer shall receive as compensation for his services as
Treasurer and as Clerk to the County Commissioners an annual salary of

$1,800, payable by Wicomico County.