1568 LAWS OF MARYLAND. [Cil. 908

at the rate of six percent (6%) 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 Aberdeen are hereby authorized
and empowered in their discretion to purchase any prop-
erty sold for the payment of taxes located in the Town of
Aberdeen, whether the taxes due be State, County or
Town; provided they shall not bid a sum greater approxi-
mately 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 pur-
chaser of any real estate sold by the Treasurer for pay-
ment 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.

31. Immediately after the 15th day of November in each
year the Treasurer shall, in person or by deputy, proceed
to collect all taxes due and in arrears on personal property
and shall at the first meeting of the Commissioners of Aber-
deen after December 1st submit a list of all persons who
have not paid their respective taxes on personal property
and the Treasurer shall thereafter take such action as the
Board may direct and the Treasurer shall not be responsible
to the Commissioners of Aberdeen for the amount of any
uncollected taxes on personal property.

32. Whenever said Commissioners shall deem it neces-
sary that any street, alley, road or sidewalk within the
limits of the said Town shall be opened, widened, narrowed,
straightened, drained, paved, repaired, extended or closed,
in whole or in part, the full value of all private property
required and taken for such use, together with the damage
to the remaining property of the respective owners, shall
be assessed by the Commissioners, on a day named in the
ordinance authorizing said improvements, of which the
respective owners of the property affected shall be given at
least five (5) days' notice, either by personal service or
registered letter; the said Commissioners, at the time they
assess the aforementioned values and damages, shall also
ascertain and determine what amount of special benefits, if