EDWIN WARFIELD, ESQ., GOVERNOR.

1269

due on said tax bill; and any surplus which may remain
after the payment of taxes, interest and costs shall be paid
by said sheriff to such delinquent taxpayer, and the said
sheriff's bond shall be liable for all such tax bills placed in
his hands by such treasurer, to the same extent and in the
same manner that it is liable for execution claims issued to
him.

25 C. It shall be the duty of the clerk of the County

CHAP. 752

Commissioners within thirty days after the completion of
each annual levy to deliver to the county treasurer a full
copy thereof, and the said treasurer shall collect the same
according to law, and pay over to the parties entitled thereto
the taxes collected respectively for them. And the bond of
the said treasurer shall be liable for all sums of money
collected by him on account of State and county taxes as
aforesaid, until the same shall have been duly accounted for
and paid over according to law. He shall be the collector
of all State and county taxes that may be levied by the
County Commissioners for "St. Mary's county," and shall
have power and authority to receive and collect said taxes
and to enforce payment thereof, and to convey title to any
real or personal estate sold by him for the payment thereof ;
and when there be no bidders for property offered for sale,
it shall be lawful for the County Commissioners of said
county to purchase said real estate, and to convey the same

Deliver a copy
of levy to
county com-
missioners.

when sold by them, by good and sufficient deed. The sale of
any real estate sold shall be reported to the Circuit Court
for St. Mary's county for ratification, which court shall ratify
the same if no objection be offered to said ratification. After
the publication of an order nisi, as required in sales made on
the equity side of the Circuit Courts of Maryland, which order
nisi shall be advertised not separately, but all sales made at
one time shall be included in one nisi. And if not redeemed
within the time prescribed by law, the treasurer shall convey
the same in fee simple to the purchaser or purchasers thereof.
The said treasurer shall receive county certificates of indebt-
edness from persons owing county taxes, to the amount of
the taxes due by them respectively, provided the said cer-
tificates are payable out of the levy of the current year; and
he shall reserve out of the money so collected by him a
sufficient sum to pay the amount levied in each current year
for public schools, and shall pay the same over to the board

Reported to
Circuit Court
for St. Mary'
county for
ratification.