1230 REVENUE AND TAXES. [ART. 81.

Sales by Ministerial Officers.

P. G. L., (1860,) art. 81, sec. 71. 1843, ch. 208, sec. 7. 1874, ch. 483, sec. 63.

64. Whenever a sale of either real or personal property shall
be made by any ministerial officer, under judicial process or
otherwise, all sums due and in arrear for taxes from the party
whose property is sold, shall be first paid and satisfied; and the
officer or person selling shall pay the same to the collector of the

county or city, if any, or to the treasurer, if there be no col-
lector.

Fulton v. Nicholson, 7 Md. 104. Tuck v. Calvert, 33 Md. 209. Co Comm'rs

v. Clarke, 36 Md. 206. Wheeler v. Addison, 54 Md. 41. Gould v. M. & C. C.

68 Md. 46. Hebb v. Moore, 66 Md. 170.

Payment by Administrators and Executors.

P. G. L., (1860,) art. 81, sec. 72. 1843, ch. 208, sec. 11. 1874, ch 483, sec. 64

65. Administrators shall pay all taxes due from their dece-
dents as preferred debts, and to the exclusion of all others, except
the necessary funeral expenses; and on failure, their bonds shall be
put in suit for the use of the State, and recovery had for the

whole amount of taxes due, and interest from the time they

were payable; this section shall also apply to guardians, for taxes
upon property in their hands as such.
Bonaparte v. State, 63 Md. 465.

Payment by Tenants.

P. G. L., (1860,) art. 81, sec. 73. 1812, ch. 191, sec. 36. 1874, ch. 488, sec. 65.

66. The tenant or person holding any leasehold estate shall

pay to the collector the taxes levied upon the demised premises,
and shall have his action against the landlord for the sum so paid,
or may deduct the same out of the rent reserved, unless other-
wise agreed between the lessor and lessee.

M. & C C. v. Chase, 2 G & J. 376. Hughes v. Young, 5 G. & J. 67. P. W.
& B. R. R. v. Appeal Tax Court, 50 Md. 498.

Taxes, when Due.

P. G. L., (1860,) art. 81, sec. 74. 1847, ch. 266, sec. 3. 1874, ch. 483, sec. 66.

1888, ch. 515.

67. Taxes shall be considered in arrear on the first day of
January next succeeding the date of their levy, and shall bear