1840 LAWS OF MARYLAND. [CH. 935

rate of 10% per annum from the date of the sale and the date
of such payment of taxes respectively.

SEC. 91. After the expiration of twelve calendar months
from the date of such sale, provided the same has been finally
ratified by the Court, the City Treasurer then in office shall by
a good and sufficient deed, to be executed and acknowledged
according to law, convey to the purchaser or purchasers the
parcel of land sold to them, respectively, and the deed of the
successor in office of the City Treasurer who made such sale
shall be as good and valid in law as though it had been
executed and delivered by the said last named City Treasurer.

SEC. 92. The Mayor and City Council are hereby authorized
and empowered in their discretion to purchase any property
offered 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 interest and expenses of said sale
and costs, and to sell, convey or lease the same as in their
judgment and discretion shall be deemed best for the interest
of the City. Any sale of lands by the City Treasurer when
the owners are described as the heirs of a named person shall
pass the title as fully as if such heirs were named in the
proceedings by his or their proper name; and if the purchaser
of any real estate sold by the City Treasurer for the payment
of taxes shall die without having secured a deed therefor, the
City Treasurer may convey the said real estate to the heirs,
devisees or assignees of the purchaser.

SEC. 93. The said City Treasurer shall annually and at the
'expiration of his term of office make a full statement unto and
settlement with the Mayor and City Council of all taxes placed
in his hands for collection and all erroneous and insolvent tax
Mils for which he shall claim a credit shall be presented to
said Mayor and City Council before or at the time above
specified for said final settlement, and in no case shall said
Mayor and City Council allow a credit for erroneous or in-
solvent tax bills unless satisfactory proof be produced, under
oath, that said bills cannot be collected; and the Treasurer
is required to enforce payment of all taxes by sale, as herein
provided, of all property upon which taxes are in arrears as
soon as he is empowered to do so, and at the expiration of his
term of office, he is directed and required to deliver to his
successor in office all balances of taxes due upon the levies
for which he is charged, and all moneys in his hands received
for account of the City and also to deliver to his successor
all proceedings had for the enforcement of the payment of
said taxes, and the said successor upon deliver to him of the