EMERSON C. HARRINGTON, GOVERNOR. 1473

equitable for the purpose of advancing the remedy proposed,
and the aim and purpose of this article and of doing full and
complete justice to all parties interested, according to the equity
of the matter, and after one year from the final ratification
thereof, no sale of real estate made for taxes shall be set aside
for any cause.

Section 315. Whenever real estate shall be sold by the
Treasurer, the owner thereof prior to the sale, may redeem
the same by paying into Court to be paid to the purchaser
thereof within the period of twelve calendar months from date
of such sale, the amount of the purchase money and all sub-
sequent taxes paid by the purchaser, with interest thereon,
at the rate of 15 per cent, per annum from the date of the
sale, and the date of such payment of taxes respectively.

Section 316. After the expiration of twelve calendar
months from the date of such sale, provided the same has been
finally ratified by the Court, the City Treasurer then in office
shall by a good and sufficient deed, to be executed and acknowl-
edged according to law, convey to the purchaser or purchasers
the parcel of land sold to them, respectively, and the deed of
the successor in office of the City 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 City Treasurer.

Section 317. The Mayor and City Council of Havre de
Grace are hereby authorized and empowered, in their discre-
tion, to purchase any property offered for sale for the pay-
ment of taxes; provided they shall not bid a sum greater ap-
proximately than the taxes in arrears upon said property, and
the interest and expenses of said sale and costs, and to sell and
convey or lease the same, as in their judgment and discretion
shall be deemed best for the interest of the City. Any sale of
lands by the City Treasurer when the owners are described
as the heirs of a named person, shall pass the title as fully as
if such heirs were named in the proceedings by his or their
proper name; and if the purchaser of any real estate sold by
the City Treasurer for the payment of taxes shall die with-
out having secured a deed therefor, the City Treasurer may
convey the said real estate to the heirs, devisees or assignees
of the purchaser.

Section 318. The said Treasurer shall be entitled to receive
a commission of 5 per cent, on the amount of all sales made
by him in pursuance of the provisions of this Act, to be com-
puted and charged as part of the expenses of such sale, and if

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