ALBERT C. RITCHIE, GOVERNOR. 657

try and determine the matter in controversy, and all such suits
shall be tried at the said term.

65. No payment of any money due the State, either in suit
or on judgment, shall be valid and effectual unless made to
the Attorney-General or to the Treasurer, or unless made to
such sheriff, coroner or elisor as may be authorized to receive
the same by virtue of any execution issued to enforce the pay-
ment thereof.

66. The County Commissioners and the Appeal Tax Court
as to county or Baltimore City taxes, and the Comptroller upon
certificates of the County Commissioners or Appeal Tax Court
as to State taxes, shall make all just allowances to collectors

for insolvencies and removals.

67. Whenever in any action or proceeding for the recovery
of taxes either from the person by whom they are payable or
from any person collecting the same, real estate, or property of
any description shall have been seized and taken in execution at
the suit of the State, the Comptroller may bid for and purchase
the same at the sale thereof, for the use of the State, if, in his
opinion, it shall be necessary and proper to do so for the pro-
tection of the interest of the State; provided, the sum bid shall
in no case exceed the amount of the State's demand and the
cost and expenses of sale.

68. Whenever, by death, resignation, expiration of term
of office or otherwise, one collector shall be succeeded by an-
other, the succeeding collector shall, as to any taxes which
ought to or could or might have been, but were not, collected
by the former collector, possess all the powers of the former
collector.

Tax Sales.

69. All State, county and city taxes on real estate shall be
liens on the real estate in respect of which they are levied from
the date they become payable; provided that where two or
more parcels of land are owned by and assessed to the same
person or persons, one or more parcels may be sold for taxes
upon all or any thereof; and from the date of the filing of the
petition for the ratification of such sale by a circuit court, the
taxes upon all of such parcels, for non-payment of which one