94

LAWS OF MARYLAND.

CHAP. 76.

stock or investments in said county, subject to taxation and
not included in the last revised list of assessments and of all
buildings and improvements, and all property created or
acquired since said revised assessments, and he shall value the
same at the full cash value thereof, and shall make returns
thereof to the County Commissioners, and for the purpose of
this section the said treasurer shall be clothed with the power
of general assessor, and his valuation of any property shall be
subject to revision and correction by said County Commis-
sioners ; and nothing in this section shall be construed to inter-
fere with or affect the right, powers and duties of the County
Commissioners under and by virtue of the general laws of the
State in relation to such new and other assessments of prop-
erty.
SEC. 25. And be it enacted, That whenever land shall be

When land
may be
redeemed.

sold by the treasurer, the owner thereof may redeem the same
by paying into the Circuit Court for Wicomico County, 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 the interest thereon at the rate of fifteen per
cent, per annum from the date of sale and the cost of the
treasurer's deed to the. purchaser, if any such deed has been
executed and upon paying the expense of securing the title
to himself.
SEC 26. And be it enacted, That the treasurer shall issue

Certified
statement
to be issued,

whenever requested, and upon the payment to him of a fee of
fifty cents a certified statement over his signature of all taxes
assessed since the first day of January, nineteen hundred and
two, that may be due and unpaid at the time of making said
certificate, and are a lien upon any certain real estate located
in Wicomico county, and of any tax sale affecting said piece
of property since that date. The said certificate shall be a
bar to the collection or recovery from any purchaser of real
estate after the issue of said certificate of any tax or assess-
ment omitted therefrom, and which may be a lien upon the
real estate mentioned therein, but said certificate shall not
affect the liability therefor of the person who owned the
real estate, at the time such tax was levied, or at any time
after such levy and before the issue of said certificate, and
said treasurer shall be responsible to said county for any loss
of taxes that may arise from error in said certificate.
SEC. 27. And be it enacted, That the treasurer shall receive,

Salary

as compensation for his services as treasurer and as clerk to
the County Commissioners, an annual salary of eighteen hun-
dred dollars, payable by Wicomico county.