428 LAWS OF MARYLAND [CH. 95

said county commissioners or the appropriate governing body
of any municipality shall adjudge the sum due for which dis-
tress may rightfully be made, beyond which no sale shall be
made of the goods, in such case, and may, if the distress shall
appear to them excessive, order such part of the goods as they
may think proper and just to be immediately released, and
may order either party to pay the costs.

122F. Any sale of lands by a collector, where 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 proceed-
ings by his other proper name.

122G-. Whenever real estate shall be sold by a collector the
owner thereof prior to the sale may redeem, the same by pay-
ing into court, to be paid to the purchaser thereof within the
period of twelve calendar months from the date of such sale,
the amount of the purchase money, with interest thereon at
the rate of fifteen per cent, per annum from the date of the
sale.

122H. If the purchaser of such real estate shall die with-
out having procured a deed from the collector, the collector
may convey the said real estate to the devisees or heirs of the
purchaser.

122-I. If lands shall be sold by a collector for state, county
or city taxes or special levies, and the collector shall die, re-
move or refuse lo make a deed therefor, the court ratifying
such sale may appoint a special agent to execute such deed,
upon application by said purchaser, and may order said agent
to execute said deed.

SEC. 2. And be it further enacted, That it is hereby de-
clared to have the legislative intent in enacting Chapter 761
of the Acts of 1943, that all of the previously existing pro-
visions of Article 81, Sections 197 to 206, inclusive, of the
Annotated Code of Maryland (1939 Edition) should be and
remain in force after December 31, 1948, in Allegany County,
Maryland, which County had by Section 3 of said Chapter
761 been expressly excepted from the operation thereof; that
any and all tax sales or other proceedings commenced or con-
cluded under the provisions of Article 81, Sections 197 to 206,
inclusive, of the Annotated Code of Maryland (1939 Edition),
title "Revenue and Taxes", sub-title "Alternative Procedure
as to Tax Sales" as in force prior to December 31, 1943, and
any and all judgments, decrees or orders, had or rendered
under such provisions between December 31, 1943, and the
effective date of this Act in Allegany County are hereby de-