190

STATE OF MARYLAND.

CHAP 127.

May purchase
property.

purchase any property offered for sale for the payment of
taxes ; provided, they shall not bid a sum greater approxi-
mately than the taxes in arrears upon said property and the
interest and expenses of said sale and costs, and to sell and con-
vey or lease the same, as in their judgment and discretion
shall be deemed best for the interest of the city. Any sale
of lands by the city treasurer when the owners are described
as the heirs of a named person shall pass the title as fully as if
such heirs were each named in the proceedings by his or their
proper name; and if the purchaser of any real estate sold by
the city treasurer for the payment of taxes shall die without
having secured a deed therefor, the city treasurer may convey
the said real estate to the heirs, devisees or assignees of the
purchaser.
157 B. The said treasurer shall be entitled to receive a com-

Commission
allowed.

mission of 5 per centum on the amount of all sales made by
him in pursuance of the provisions of this Act, to be com-
puted and charged as part of the expenses of such sale; and if
before a sale, but after advertisement as aforesaid, the taxes,
interest and expenses chargeable to any property are paid, then
the said treasurer shall be entitled to receive a commission of
2 per cent, on the amount of such taxes, interests and costs as
a part of the expense of collecting the same.
157 C. The real estate of a delinquent taxpayer may be sold

Real estate
may be sold
to pay
city taxes.

to pay city taxes, whether there be personal property or not,
and the real estate, the legal title of which is a trustee or
trustees, shall be liable to sale for arrears of taxes in the same
manner as in other property not so held ; but where any
trustee is holding real estate under the orders of a Court
which has jurisdiction thereover, the permission of such Court
must be first obtained before such real estate may be sold for
taxes, and said Court shall in every reasonable way expedite
the payment of such taxes or the sale of such real estate
therefor.

Statement to
be made.

158. The said city treasurer shall, at the expiration of his
term of office, make a full statement unto and settlement with
the Mayor and City Council of all taxes placed in his hands
for collection, and all erroneous and insolvent tax bills for
which he shall claim a credit shall be presented to said Mayor
and City Council before or at the time above specified for
said final settlement, and in no case shall said Mayor and City
Council allow a credit for erroneous or insolvent tax bills
unless satisfactory proof be produced, under oath, that said
bills cannot be collected, and the said treasurer is re-
quired to enforce payment of all taxes by sale, as herein
provided, of all property upon which taxes are in arrear;