758 LAWS OF MARYLAND.

with interest at the rate of fifteen per centum per annum from
the date of the sale, and all proper costs incurred, including a
reasonable compensation for counsel fees, not exceeding twenty-
five dollars, to be fixed by the court, or by agreement of the
collector and the person interested therein.

118. When the time for redeeming the property shall have
expired and the same has not been redeemed the said official
shall, by a good and sufficient deed, executed and acknowledged
according to law, convey the property sold, if the purchase
money has been paid and the court has confirmed such sale,
unto the purchaser or purchasers thereof, their heirs or assigns.
If the treasurer and collector who made the sale be dead or out
of office when the time for conveying the property has arrived,
his successor then in office may convey the same.

119. The treasurer and collector, in the case of State taxes,
shall make application to the County Commissioners for an
allowance for all just claims, for insolvents, and removals, and
he shall append thereto his affidavit, made before the said com-
missioners, that lie has not received and cannot collect any of
the moneys for which such allowances are asked, and the
president of the Board of County Commissioners is hereby au-
thorized to administer such oath. Upon the presentation of
said application and .affidavit, with the certificate of the
County Commissioners, appended to or endorsed thereon, set-
ting forth that they believe the allowances claimed to be just,
the Comptroller of the State shall make the allowances asked
for, and the County Commissioners shall likewise, in the case
of county taxes, make all just allowances for insolvents and
removals, upon being satisfied of the justice thereof.

120. On the first day of October, January and April succeed-
ing a levy of taxes, and oftener if the County Commissioners
require it, the said official shall make to said commissioners a
sworn report of the receipts and disbursements of the public
moneys and funds in his hands, for the three preceding months,
showing the sources of such receipts and the respective accounts
for which such disbursements were made, and on the first day
of July in each year he shall make a similar report covering
the receipts and disbursements for the preceding year.

120A. The said treasurer and collector shall, at the expira-
tion of each year of his term of office, make a full settlement
with the County Commissioners of all county taxes placed in
his hands for collection, as far as said taxes have been collected,
and all erroneous and insolvent tax bills for which he shall
claim a credit shall be presented to said County Commission-
ers before or at the time specified for said final settlement,