.ART. 10.] COUNTY COLLECTORS. 1011

and empowered to administer such oath, that he has not received
and cannot collect any of the moneys for which such allowances
are asked; and the county commissioners shall likewise make all
just allowances as to collections for county purposes upon being
satisfied of the justice of the same.

1878, ch. 160.

120. All State, county and municipal taxes levied in said
county shall be liens on the real estate of the party indebted, and
on his personal estate so long as the same remains in his posses-
sion, from the time the same are levied; and all real estate shall
be liable for the taxes assessed against the same, without refer-
ence to the name of the person to whom the same shall have
been assessed; and a sale thereof made by a collector, as pro-
vided by law, shall pass the title thereto as effectually as if the
same had been assessed to the owner thereof at the time of the
sale, who shall for all purposes be considered the party indebted.

Ibid.

121. Whenever real estate shall be sold by a collector, the
owner thereof prior to the sale may redeem the same by paying
to the purchaser, or paying into court to be paid to the purchaser,
within the period of twelve calendar months from the date of
sale, the amount of the purchase money, with interest thereon at
the rate of fifteen per centum per annum from the date of the
sale, and all costs and expenses incident to the ratification of the
sale, including a reasonable compensation for counsel fees.

Ibid.

122. The county commissioners shall each be allowed a per
diem of three dollars per day for each day they may actually be
employed in the performance of commissioner's duty, in lieu of
all other compensation; provided, their combined salaries shall
not exceed the sum of one thousand dollars per annum, but
mileage at the rate of five cents per mile for each mile over ten
miles he resides from the county seat, shall be allowed to each,
commissioner.