92

LAWS OF MARYLAND.

CHAP. 76.

Order of
ratification
conclusive.

tion shall be conclusive as to the regularity of the treasurer's
proceedings therein and of said sale, and shall not be open to
inquiry, except in case of fraud at collusion in said proceedings
and sale on the part of or between the treasurer and the
purchaser.

SEC. 17. And be it enacted, That every tax deed shall con-

Tax deed to
be Indexed.

tain the name of the former owner of the property it conveys,
and the clerk of the Circuit Court in whose "office the same
may be recorded shall index it, not only in the name of the
grantor and grantee, but also in the name of and as from the
former owner to-the grantor.
SEC. 18. And be it enacted, That the treasurer shall receive,
in addition to his regular compensation from Wicomico county,

Compensa-
tion.

the following fees, which shall be payable only out of the
proceeds of any sale made to enforce the payment of taxes,
and which shall be included in the costs and expense of said
sale for advertising real property for sale under the provisions
of this Act : if the property be sold the treasurer shall receive
a fee of three dollars to cover expense of advertising as pro-
vided in this Act ; but if payment be made after advertise-
ment and before the sale the fee of three dollars shall be
charged by said treasurer, and eaid treasurer shall receive a
fee of fifty cents for making a statement of any taxes due on
personal property when said taxes are to be collected by the
sheriff under the provisions of section sixteen of this Act, and
the sheriff shall include said fee in the cost of said collection.
SEC. 19. And be it enacted. That the treasurer shall deposit
in the manner hereinbefore provided, all county taxes and all

How taxes
are to be
disposed of.

moneys due said county and collected by him, and when said
county taxes for any year shall have been collected in full he
shall deliver to the County Commissioners a statement of
deposits showing such collection in full ; and he shall also pay
into the treasury of the State of Maryland, and according to
law, all the State taxes levied in said county and collected by
him, and in the manner hereinbefore prescribed, and he shall
be allowed eighteen months from the date of each levy placed
in his hands for collection to complete the collection thereof,
and to make his final settlement with said County Commis-
sioners and with the Treasurer of Maryland, respectively ; and
immediately after the expiration of said eighteen months it
shall be the duty of said County Commissioners to bring suit
upon the bond of said treasurer for all county taxes in his
hands uncollected or unaccounted for to said County Com-
missioners.
SEC. 20. And be it enacted, That all claims for erroneous,
insolvent or uncollectable tax bill for which said treasurer