HARRY W. NICE, GOVERNOR. 459

sary for the identification of such part of real estate as may
be sold under a division, and no levy upon land shall be
required when the same is sold by the treasurer by virtue
of the provisions of this Act, and no notice or notices other
than those provided for in this Act shall be necessary or
required to make valid any sale herein authorized to be
made; and he shall retain out of the proceeds of such sale
the amount of taxes due from such delinquent, with inter-
est thereon, together with all costs incurred in making the
sale, and he shall pay the surplus, if any there be, to the
owner thereof, or to any one who shall be entitled thereto;
but if the person entitled thereto resides outside of the
county or is unknown or cannot be found in said county,
in any case he may pay the said surplus into the court rati-
fying the sale, with a detailed statement showing such sur-
plus, and the said court may dispose of the same.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1935.

Approved May 17, 1935.

CHAPTER 218.

AN ACT to authorize and empower the Mayor and Town
Council of Oakland to issue and sell bonds, and to use the
proceeds arising from the sale thereof for the purpose of
building new Reservoir and providing for the levying of
taxes to pay the interest on and to redeem said bonds and
providing a referendum thereon.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That the Mayor and Town Council of Oakland,
in Garrett County, a municipal corporation, be and it is
hereby authorized and empowered to borrow upon the faith
and credit of said town of Oakland a sum not exceeding
$25, 000. 00 and to issue and sell bonds for said sum, said
bonds to be signed by the Mayor and countersigned by the
Treasurer of said town, and to be sealed with the seal of
said town. Said bonds shall be known and designated as
"Water Reservoir Bonds" and shall bear interest at a rate
not exceeding four (4) per cent, per annum, payable semi-
annually on the first day of June and December in each and
every year until said bonds are paid; said bonds shall be
exempt from all State, County and Municipal taxation, and