HERBERT R. O'CONOR, GOVERNOR. 1289

of land sold to them respectively; and the deed of the suc-
cessor in office of the town clerk and treasurer who make
the sale shall be valid in law as though it has been executed
and delivered by the said last named town clerk and treas-
urer.

(4) The Mayor and Council may purchase, in their dis-
cretion, at the tax sale any property offered for sale for
the payment of taxes, provided they shall not bid a sum
greater approximately than the taxes in arrears on said
property and the interest and expenses of sale and costs,
and may sell and convey or lease the same, as in their judg-
ment and discretion shall be deemed best for the interest
of the city.

(5) If any person or persons, partnership, association
or body corporate shall be assessed upon the assessment
books of said town with personal property only, and the
(amount of taxes levied thereon shall remain unpaid on the
1st day of January next succeeding the annual levy of
taxes in said town, the said town clerk and treasurer, shall
within one month after the said 1st day of January in each
and every year, or within one month after the discovery
of any property belonging to such delinquent, levy upon
such portions of the personal property assessed to such
delinquent taxpayers, as may be necessary to pay the said
taxes, interest, costs and fees, as herein provided, in the
same manner as the sheriff of Frederick County is now or
may hereafter be authorized by law to levy upon property
on execution on judgments issued out of the circuit court
for said county, land shall advertise and sell said personal
property in the same manner as is now or may hereafter
be required by law in case of sales of personal property by
the Sheriff of said county, and to deliver the property so
sold to the purchaser or purchasers thereof; and for the
purpose of the levy of the sale, herein provided for, said
town clerk and treasurer shall have all the powers now
had or lawfully exercised by the sheriff of said county, in
enforcing executions on judgments of the circuit court for
said county, and shall, if necessary have the same powers,
now or hereafter prescribed by law, for the levy upon and
sale of shares of stock in any association or corporation,
which the sheriff of said county may or shall possess in
enforcing executions on judgments of said court; and said
town clerk and treasurer shall be entitled to receive out of
the proceeds of sales made under this section the same
fees and allowances as are now, or may hereafter be al-
lowed by law to the sheriff of said county on executions
issued as aforesaid. And out of the proceeds of sale of such