HARRY W. NICE, GOVERNOR. 849
to purchase any property for sale for the payment of taxes;
provided they shall not bid a sum greater approximately
than the taxes in arrears upon said property and the inter-
est and expenses of sale and costs, and to sell 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 land by the Treasurer, when the own-
ers 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 pur-
chaser of any real estate sold by the Treasurer for payment
of the taxes shall die without having secured a deed there-
for, the Treasurer may convey the said real estate to the
heirs, devisees or assignees of the purchaser.
206. Immediately after the 15th day of April in each
year the treasurer shall, in person or by deputy, proceed
to collect all taxes due and in arrear on personal property
by levying on and selling any realty or personalty in Queen
Anne's County belonging to the person seesed, with the
taxes so in arrears. If the real estate is levied on, the treas-
urer shall sell the same at the Court House in Centreville
for cash, giving at least three week's previous notice by ad-
vertisement of the time and place. of sale, said advertise-
ment to state the name of the taxpayer in default, the name
of the person to whom the real estate is assessed, and shall
contain a locatable description of the same; thereafter the
treasurer shall proceed as required by the terms of Section
201. If personal property is levied on, actual possession
shall be taken thereof, and it shall be sold at some con-
venient and public place within the county after ten days'
notice by hand bills set up in five public places in the pre-
cinct in which the property is seized; the treasurer shall
receive in addition to the cost of advertisement the follow-
ing fees under this section: Levy, $2. 00; setting up notices,
$1. 00; crying sales, $1. 00; reporting same, $1. 00; and five
per cent, commission on proceeds of sale.
207. The said Treasurer shall be entitled to receive a
commission or five per centum on the amount of all sales
made by him in pursuance of the provisions of this Article,
to be computed and charged as part of the expense of such
sale, and if before a sale but after advertisement as afore-
said the taxes, interest and expenses chargeable to any
to receive a commission of two per cent, on the amount of
property are paid, then the said Treasurer shall be entitled
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