448 COURTS. [ART. 26.

circuit court, or superior conrt, where such application is made;.
and on application of the legal representative of any deceased
sheriff or collector, he shall be entitled to avail himself of the
provisions of this section as fully as such deceased sheriff or
collector could do if living.

P. G. L.. (1860,) art. 29, sec. 47. 1852, ch. 75, sec. 2.

39. The courts and judges aforesaid may grant the relief and
extension provided in the preceding section, in favor of sheriffs
and collectors, to the securities, executors, administrators or trus-
tees of sheriffs and collectors, who may respectively succeed to
their rights and duties.

Ibid. sec. 48. 1852, ch. 76, sec. 3.

40. The said courts and judges may in their discretion require
the party applying for such relief to serve notice on the comp-
troller and county commissioners, or on either of them, accord-
ing to the character of the taxes represented to be in arrears,
previous to passing a final order on such application.

Ibid, sec 49. 1852, ch. 75, sec. 5.

41. Nothing contained in the three preceding sections shall
prevent or delay the enforcement by the comptroller, county com-
missioners or others interested, of their rights and remedies.