1406 LAWS OF MARYLAND. [CH. 680

proximate amount of the taxes in arrears upon said property,
with the interest, costs and expenses of sale, " and to sell and
convey or lease the same, as in the judgment and discretion
of said commissioners shall be best for the interest of the town.

103. Any sale of lands by said treasurer when the owners
are described as the heirs of a named person shall pass the
title as fully as if such heirs were each named in the proceed-
ings 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.

104. The treasurer shall be entitled to receive a commis-
sion of five per centum on the amount of all sales made by
him in pursuance of the provisions of this Act to be computed
and charged as a part of the expense of said sale and also an
allowance, to be taxed proportionately amongst the delinquents,
for all costs and expenses incurred by him in preparing and
publishing 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
a part of the expense of collecting the same.

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

106. 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 collec-
tion, and all erroneous and insolvent tax bills for which he
shall claim a credit shall be presented to said commissioners
before or at the time above specified for said final settlement
and not afterwards, and in no case shall said commissioners
allow a credit for erroneous or insolvent tax bills unless satis-
factory proof be produced, under oath, that said bills cannot
be collected, and the said treasurer is required to enforce pay-
ment of all taxes by the sale, as herein provided, of all prop-
erty upon which taxes are in arrears as soon as he is empow-
ered so to do, and at the expiration of his term of office he is
directed and required to deliver to his successor in office all
balances of taxes due upon the levies for which he is charged,
and also to deliver to him all proceedings had for the enforce-