ART. 12.] COUNTY TREASURER. 1239

enforcement of the payment of said taxes; and in said case the
said successor or newly appointed and qualified treasurer, upon
the delivery to him of the bills fdr such taxes, shall be empowered
and required to enforce the payment of said taxes in the same
manner as his predecessor could have done, and he shall have all
the powers and authority in law with which his predecessor was
clothed for that purpose; in such case the bond of the newly
elected or succeeding treasurer shall become responsible for the
proper collection and disbursement of such taxes, and the bond
of the retiring or retired treasurer shall be released from responsi-
bility therefor; provided, that no treasurer's bond shall be con-
sidered as released or be cancelled until in one mode or the other
he has fully settled his accounts secured thereby, and fulfilled the
duties of his said office.

1868, ch. 516.

59. The said treasurer shall receive as compensation for all
the services required of him under this sub-title of this article,
four per cent, on all the taxes actually collected by him; and
should said treasurer find it necessary for his convenience at
any time to appoint a deputy, he shall pay said deputy out of his
commissions, and he shall be answerable for the acts of such
deputy; and the county commissioners shall, at the time of
making the annual levy, levy a sufficient sum by estimate to
cover the discount to taxpayers and compensation to the treas-
urer, provided for in the preceding sections.

Ibid

60. Where land is in the hands of a trustee, for sale or
otherwise, whether by virtue of a decree of court or under a deed
of trust, and the taxes thereon are in arrears under the provisions
of this sub-title of this article, the said treasurer may enforce the
payment of such taxes in the same manner as if such land were
not in the hands of a trustee.

Ibid.

61. Whenever land shall be sold by the treasurer, the owner
thereof prior to the sale may redeem the same by paying into
court, to be paid to the purchaser thereof, within the period of