ALBERT C. RITCHIE, GOVERNOR. 1137

shall disburse all said moneys under the provisions of the law
and under the order of the Commissioners of Hurlock, with full
power to enforce the payment of same by sale or otherwise, and
to convey the title of any real or personal estate sold by him or
her for the payment of town taxes or any other taxes which
may be placed in his or her hands for collection; it shall be the
duty of said clerk to keep a full and a fair cash account, show-
ing all sums of money received by him or her, so as to indicate
the source, whence the same was received, respectively. The
said clerk shall give bond as treasurer in such sum as the Com-
missioners may deem proper, and shall pay out the money that
shall come into his or her hands as such treasurer, only on the
order of said Commissioners, which order shall be recorded
among the minutes of proceedings.

Section 336. All taxes levied by the Commissioners of Hur-
lock shall, from the time they are levied, by liens on the real
estate of the party, parties or body corporate, indebted for such
taxes, and on the personal estate thereof, so long as the personal
estate remains in the taxpayer's possession, and all real estate
shall be liable for taxes assessed against the same, without ref-
erence to the name of the person to whom the same shall have
been assessed; and the sale thereof made for taxes as provided
by law, shall pass the title thereto as effectually as if the same
had been assessed to the real owner thereof at the time of the
sale, who shall, for all purposes be considered the party in-
debted.

Section 337. When the time for redeeming the property shall
have expired and the same has not been redeemed, the said clerk
shall, by a good and sufficient deed, executed and acknowledged
according to law, convey the property sold, if the purchase
money has been paid, and if the Court has finally ratified such
sale, unto the purchaser or purchasers thereof, their heirs or as-
signs; and if the clerk who made the sale, be dead or out of
office when the time for conveying the property has arrived, his
or her successor then in office shall convey the same.

Section 338. Every tax deed shall contain the name of the
former owners of the property it conveys, and the clerk of the
Circuit Court, in whose office the same may be recorded shall
index it, not only in the name of the grantor and grantee but
also in the name or names of and as from the former owner
or owners to the grantee.

Section 339. The Commissioners of Hurlock be and they are
hereby authorized and empowered in their discretion, to pur-
chase any property offered for sale for the payment of taxes,