SOMERSET COUNTY. 1139

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 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 Commissioners; and nothing in this section shall be
construed to interfere 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 property.

SEC. 236. And be it enacted, That whenever land shall be
sold by the Treasurer, the owner thereof may redeem the same
by paying into the Circuit Court for Somerset 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 such sale, and the cost of the
Treasurer's deed to the purchaser, if any such deed has been
executed, and upon paying the expenses of securing the title to
himself.

SEC. 237. And be it enacted, That the Treasurer shall issue
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, 1908, that may
be due and unpaid at the time of making said certificate and
are a lien upon any certain real estate located in Somerset
County and on any tax sale affecting said piece of property
since that date. The said certificate shall be a bar to the col-
lection or recovery from any purchaser of real estate after
the issue of said certificate of any tax or assessment omitted
therefrom and which may be a lien upon the real estate men-
tioned 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 re-
sponsible to said county for any loss of taxes that may arise
from error in said certificate.

SEC. 238. And be it enacted, That the Treasurer shall re-
ceive as compensation for his services as Treasurer and as
clerk to the County Commissioners an annual salary of $1,800
payable by Somerset County.

SEC. 239. And be it enacted, That the Treasurer shall ap-
point a deputy, who shall perform such duties as the said