SOMERSET COUNTY. 1091

shall refuse or neglect to execute such deed, or for any other
cause fail to do so, the Circuit Court for Somerset County, o a
a petition filed in equity by said owner in the matter of the
collector's report of sale, under oath, setting out the facts of
the sale of the property and the payment of the money, penal
ties and charges, as herein required, or the tender, request and
refusal thereof, may pass an order to be served on said pur-
chaser, or if he cannot be found, to be published as directed by
the court, commanding said purchaser to be and appear in said
court on some certain day to be named therein and show cause,
if any he has, why he should not reconvey said property, and
if no cause is shown as required, or an insufficient one, the
court shall pass a decree ordering that said property be recon-
veyed to the said owner and appointing a trustee to convey
same to him in the same manner and as fully as said purchaser
could do. The cost of such petition and of the proceedings
thereunder, including a reasonable fee to his solicitor in case it
is granted, shall be paid by said purchaser, and it shall be so
ordered by the court. If said purchaser shall fail to pay costs
and charges aforesaid for the period of thirty days after decree,
he may be adjudged guilty of contempt of court, and shall be
confined in the county jail until he purges himself therefrom.
In all cases of a sale of property for taxes the Mayor and Coun-
cil of Crisfield, or the collector for them, may levy same at a
sum not to exceed the amount due for the taxes, penalties and
costs and expenses of sale, and subject to the aforesaid condi-
tions.

80. The said clerk shall make an itemized statement at the
first tegular meeting in each month, or as often as they may
require, to the Council of all expenses incurred by the city and
of all money received and expended during the preceding
month, and a like statement to the Mayor at any time he may
ask therefor.

81. The said collector and his bond shall be liable for all
taxes remaining uncollected after the first day of July in each
year that may have been levied in the last preceding levy, and
the Mayor and Council may enter suit at the term of the Cir-
cuit Court for Somerset County next thereafter, and recover
judgment for same, less allowance for taxes assessed in error
and those uncollectible by law. In case judgment is had for
same, the sureties on his bond on paying same shall have the
same powers to enforce the collection of said taxes as the said
collector has under this Act. At the expiration of the term
of his office and the qualification of his successor the collector
shall turn over, to his successor his tax books and all notices
and papers connected therewith, together with all money re-