HARRY W. NICE, GOVERNOR. 19

for Queen Anne's County, in Equity, of said tax-sale or
sales the said present Treasurer or any succeeding Treas-
urer is hereby authorized, empowered and directed to exe-
cute and deliver unto the said purchaser or purchasers at
said tax sale or sales made by such former or preceding
Treasurer a deed to said property to the purchaser thereof
and such deed shall be as good and valid in law as though
it had been executed by the Treasurer making said tax-
sale or sales.

204. The County Commissioners of Queen Anne's
County are hereby authorized and empowered, in their dis-
cretion, to purchase any property for sale for the pay-
ment 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 (at private or public sale) and convey or lease the same,
as in their judgment and discretion shall be deemed best
for the interest of the county.

205. Any sale of real estate by the County Treasurer,
when the owners are described as the heirs of a named per-
son, or when the owners are described in the name of the
life tenant, shall pass the title as fully and in fee simple
as if such heirs, or as if the reversioner or remain-
dermen, were each named in the proceedings by his or their
proper name; and if the purchaser of any real estate sold
by the County Treasurer for payment of the taxes shall
die without having secured a deed therefor, the County
Treasurer or his successor shall convey the said real estate
to the heirs, devisees or assignees of the purchaser, and the
reversioner or remainderman shall have the right upon
his redeeming the property within one year and a day from
the day of sale to be substituted in the place of the pur-
chaser; and any purchaser may, upon making a re-sale,
apply to the Court ratifying the sale, to have the new-
purchaser substituted in his place and stead.

206. Immediately after the first day of April, in each
year, the County Treasurer shall, in person or by deputy,
agent, bailiff, Sheriff or Constable proceed to collect all
taxes in arrears on personal property by selling any realty
or personalty in Queen Anne's County belonging to the
person assessed with the taxes so in arrears; if real estate
is sold, the County Treasurer shall sell the same at the
Court House in Centreville, for cash, after giving at least
three weeks' previous notice by advertisement of the time