HERBERT R. O'CONOR, GOVERNOR. 495

108. After the expiration of twelve (12) calendar months
from the date of such sale, provided the same has been finally
ratified by the Court, the Treasurer then in office shall by good
and sufficient deed duly executed and acknowledged according
to law, convey to the purchaser or purchasers the parcels of
land sold to them respectively, and the deed of the successor
in office of the 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 Treasurer.

Whenever real estate shall be sold by the Treasurer the
owner thereof prior to the sale, his or her heirs, or the holder
of a lien thereon, may redeem the same by paying into Court
to be paid to the purchaser thereof, within the period of
twelve (12) calendar months from the date of such sale, the
amount of the purchase money and all subsequent taxes paid
by the purchaser, with interest thereon at the rate of ten
percent (10%) per annum from the date of sale, and the
date of such payment of taxes respectively; provided that
when the taxes are paid by a lien holder the title shall revert
to the original owner and not pass to the lien holder.

The Commissioners of the Town of Bel Air are hereby
authorized and empowered in their discretion to purchase any
property sold for the payment of taxes located in the Town of
Bel Air, whether the taxes due be State, County or Town;
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 and convey or lease the
same, as in their judgment and discretion shall be deemed best
for the interest of the town.

Any sale of land by the 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 Treasurer for payment of the taxes shall
die without having secured a deed therefor, the Treasurer may
convey the said real estate to the heirs, devisees or assignees
of the purchaser.

109. Immediately after the fifteenth day of November in
each year the Treasurer shall, in person or by deputy, pro-
ceed to collect all taxes due and in arrears on personal prop-
erty by levying on and selling any realty or personalty in the
Town of Bel Air belonging to the person assessed with the
taxes so in arrears. If the real estate is levied on, the Treas-
urer shall sell the same at the Court House door in Bel Air
for cash, giving at least three weeks' previous notice by adver-
tisement of the time and place of sale, said advertisement to
state the name of the taxpayer in default, the name of the