. SOMERSET COUNTY. 1137

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

SEC. 228. And be it enacted, That every tax deed shall con-
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 grantee.

SEC. 229. And be it enacted, That the Treasurer shall re-
ceive, in addition to his regular compensation from Somerset
County, 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 expenses
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 adver-
tising, as provided in this Act; a fee of fifty cents for auc-
tioneer's costs, and a fee of one dollar for personal services,
making a total of four dollars and fifty cents; but if the pay-
ment be made after advertisement and before the sale, the fee
of four dollars shall be charged by said Treasurer, and said
Treasurer shall receive a fee of fifty cents for making a state-
ment of any taxes due on personal property, when said taxes
are to be collected by the Sheriff under the provisions of Sec-
tion 16 of this Act, and the Sheriff shall include said fee in the
costs of said collection.

SEC. 230. And be it enacted, That the Treasurer shall deposit
in the manner hereinbefore provided all county taxes and all
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 collections in full; and he shall also
pay into the Treasury of the State of Maryland, according to
law, all the State taxes levied in said county and collected by
him in the manner hereinbefore prescribed, and he shall be
allowed two years from date of each levy placed in his hands
for collection to complete the collection thereof and to make
his final settlement with said County Commissioners and with
the Treasurer of Maryland, respectively, and immediately after
the expiration of said two years 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 Commissioners.