HARRY W. NICE, GOVERNOR. 583

of taxes; provided, they shall not bid a sum greater approx-
imately 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 dis-
cretion shall be deemed best for the interest of the county.

205. Any sale of land by the County 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 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 may convey the said
real estate to the heirs, devisees or assignees of the pur-
chaser.

206. Immediately after the first of April in each year
the county treasurer shall, in person or by deputy, proceed
to collect all taxes in arrears on personal property by sell-
ing any realty or personalty in Queen Anne's county be-
longing 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 advertise-
ment of the time and place of sale; said advertisement to
state the name of the person to whom the real estate is
assessed, and shall contain a locatable description of same,
and as required by the terms of Section 199; thereafter
the county treasurer shall proceed as required by the terms
of Section 200.

207. If personal property is levied upon, actual pos-
session shall be taken thereof, and it shall be sold for cash
at some convenient and public place within the county
after ten days' notice by hand-bills set up in five public
places in the district in which the property is seized; there-
after the county treasurer shall proceed as required by
terms of Section 200; the county treasurer shall receive
in addition to the cost of advertising, the following fees
under this Section; Levy $2. 00; setting up of notices,
$1. 00; crying sales, $1. 00; reporting same, $1. 00; and five
per cent, commission on proceeds of sale.

208. Whenever personal property assessed in Queen
Anne's County to any person, set of persons or body corpo-
rate is about to be sold or removed from said county by said
person, set of persons or body corporate or their agent,