EMERSON C. HARRINGTON, GOVERNOR. 1389

36. After the expiration of six calendar months from the
date of the ratification of each of such sales, the treasurer then
in office shall, by a good and sufficient deed to be executed and
acknowledged according to law, convey to the purchaser or
purchasers of the parcels of land sold to them respectively,
provided the same has not been redeemed as aforesaid, and
the deed of the successor in office of the treasurer who made
such sale shall be as good and valid in law as though it had
been executed and delivered by the said last named treasurer.

37. The town of Aberdeen is hereby authorized and em-
powered, if the town Commissioners deem it advisable, to pur-
chase any property offered for sale for the payment of taxes;
provided, they shall not bid a greater sum than the approximate
amount of the taxes in arrears upon said property, with inter-
est, costs and expenses of sale, and to sell and convey or lease
the same as in the judgment and discretion of said Commis-
sioners shall be best for the interest of the town.

38. Any sale of lands by said treasurer when the owners
are described as heirs of a named person shall pass the title as
fully as if such heirs were each named in the proceedings by
his or their proper names, and if the purchaser of any real
estate sold by the said treasurer for the payment of taxes shall
die without having secured a deed therefor, the treasurer may
convey the real estate aforesaid to the heirs' devisees or assigns
of the purchaser.

39. The treasurer shall be entitled to receive a commission
of five per centum on the amount of all sales by him in pur-
suance with the provisions of this Act, to be computed and
charged as part of the expense of said sale, and also an allow-
ance, to be taxed proportionately amongst the delinquents, for
all costs and expenses incurred by him in preparing and pub-
lishing the notices required hereunder; but if before a sale,
but after advertisement as aforesaid, the taxes, interest and
expenses chargeable to any property are paid, then the said
treasurer shall be entitled to collect only a commission of two
per cent, on the amount of such taxes, interest and expenses
as part of the expense of collecting the same.

40. The real estate of a delinquent taxpayer may be sold
for the payment of town taxes, whether there be personal prop-
erty or not.

41. The said treasurer shall, at the expiration of his term
of office, make a full settlement with the said Town Commis-
sioners of all taxes then remaining in his hands for collection,