EMERSON C, HARRINGTON, GOVERNOR. 1521
481. The County Commissioners of Harford County be
and they are hereby authorized and empowered in their dis-
cretion to purchase any property for sale for the payment of
taxes; provided they shall not bid a sum greater approximately
than the taxes in arrears upon said property and the interest
and expenses of 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 county.
482. Any sale of land by the 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 name; and if the purchaser of any
real estate sold by the Treasurer for payment of the taxes shall
die without having secured a deed therefor, the Treasurer may
convey the said real estate to the heirs, devisees or assignees
of the purchaser.
483. Immediately after the 15th day of April in each year
the Treasurer shall, in person or by deputy, proceed to collect
all taxes due and in arrear on personal property by levying
on and selling any realty or personalty in Harford County
belonging to the person assessed, with the taxes so in arrears.
If real estate is levied on, the Treasurer shall sell the same at
the Court House in Bel Air for cash, giving at least three
weeks' previous notice by advertisement of the time and place
of sale, said advertisement to state the name of the taxpayer
in default, the name of the person to whom the real estate is
assessed, and shall contain a locatable description of the same;
thereafter the Treasurer shall proceed as required by the terms
of Section 478. If personal property is levied on, actual pos-
session shall be taken thereof, and it shall be sold at some con-
venient and public place within the county after ten days'
notice by hand bills set up in five public places in the precinct
in which the property is seized; the Treasurer shall receive in
addition to the cost of advertisement the following fees under
this section: Levy, $2. 00; setting up notices, $1. 00; crying
sales, $1. 00; reporting same, $1. 00; and five per cent, com-
mission on proceeds of sale.
484. The said Treasurer shall be entitled to receive a com-
mission of five per centum on the amount of all sales made by
him in pursuance of the provisions of this article, to be com-
puted and charged as part of the expense of such sale, and if
before a sale but after advertisement as aforesaid the taxes,
interest and expenses chargeable to any property are paid, then
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