ALBERT C. RITCHIE, GOVERNOR. 573

presented to the said President and Commissioners of
Princess Anne before or at the time of his yearly settle-
ment with them, and in no case shall said Commissioners
allow credit for erroneous, insolvent or uncollectible taxes,
unless satisfactory proof be produced under oath that the
same are not collectible and that the land is not worth the
taxes.

317T. Whenever any land shall be sold by the "Town
Clerk, Treasurer and Collector of Princess Anne, " the
owner thereof, or any person for him, may redeem the same
by paying into the Circuit Court for Somerset County, in
equity, 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 interest thereon at the
rate of fifteen per cent per annum, from the date of such
sale, and by paying the costs of the proceedings, and the
Clerk of said Court shall immediately upon receipt of such
payment, make an entry thereof upon his docket, in the
cause wherein the said sale is reported; and the said "Town
Clerk, Treasurer and Collector of Princess Anne" shall
thereupon pay to the Clerk of said Court, to be by him
forthwith paid to the owner or person redeeming said land,
any sum in possession arising from the sale of said land,
over and above the amount of taxes, interest and costs, due
at the time of said sale.

317U. The said President and Commissioners of Prin-
cess Anne at any time after the expiration of the term of
office of any "Town Clerk, Treasurer and Collector of
Princess Anne" or after any vacancy in said office, no
matter how caused, or at the time of the final settlement,
may direct and require him, his executors or administrat-
ors, to deliver over to his successor in office all collectible
taxes due upon the levies with which he was charged, and
also to deliver over the notices, schedules and other pro-
ceedings had for the enforcement of payment of said taxes,
and in such case the said successor, or newly appointed and
qualified treasurer and collector, upon the delivery to him
of the bills for such taxes, shall be empowered and re-
quired to enforce the payment of said taxes in the same
manner as his predecessor could have done, and he shall
have all the power and authority in law with which his pre-
decessor was clothed for that purpose, and in such case the
bond of the newly appointed succeeding "Town Clerk,
Treasurer and Collector of Princess Anne" shall become