1474 LAWS OF MARYLAND. [CH. 680

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 receive a commis-
sion of 2 per cent, on the amount of such taxes, interest and
costs as a part of the expenses of collecting the same.

Section 319. The real estate of a delinquent taxpayer
may be sold to pay City taxes whether there be personal prop-
erty or not, and the real estate, the legal title of which is in a
trustee or trustees, shall be liable to sale for arrears of taxes
in the same manner as is other property not so held; but where
any trustee is holding real estate under the orders of a Court
which has jurisdiction thereover, the permission of such Court
must be first obtained before such real estate may be sold for
taxes, and said Court shall in every reasonable way expedite
the payment of such taxes, or the sale of such real estate
therefor.

Section 320. The said City Treasurer shall, at the expira-
tion of his term of office, make a full statement unto and
settlement with the Mayor and City Council of all taxes placed
in his hands for collection, and all erroneous and insolvent
tax bills for which he shall claim a credit shall be presented
to said Mayor and City Council before or at the time above
specified for said final settlement, and in no case shall said
Mayor and City Council allow a credit for erroneous or in-
solvent tax bills unless satisfactory proof be produced, under
oath, that said bills cannot be collected; and the said Treas-
urer is required to enforce payment of all taxes by sale, as
herein provided, of all property upon which taxes are in
arrear, as soon as he is empowered so to do, and at the expira-
tion 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 all monies in his hands
received for account of said City, and also to deliver to his
successor all proceedings had for the enforcement of the pay-
ment of said taxes, and the said successor; upon delivery to
him of the bills aforesaid, is empowered and required to
collect and enforce the payment of said taxes as hereinbefore
provided, and in all cases where a city treasurer has taken
steps for the enforcement of the payment of said taxes, and
his term of office shall expire before the collection of said
taxes or before said proceedings are completed, his successor
is empowered and required to continue and complete said
proceedings for the enforcement of the payment of said taxes,
and to collect the same, and shall receive the commission