HERBERT R. O'CONOR, GOVERNOR. 339

If the purchaser of any real estate sold by the Treasurer or
Collector for the payment of taxes shall die without having
received a deed therefor, the Treasurer or Collector may convey
the real estate so sold to the heirs, devisees or assignees of the
said purchaser.

805-I. At least sixty days before the first day of November
of each year the Treasurer or Collector shall notify the person
charged with the collection of taxes of any municipal corpora-
tion in Washington County in which the property to be sold is
situated, of his intention to hold a tax°sale of property upon
which taxes are in arrears and stating the time and place of
sale. Each of the said persons charged with the collection of
taxes of any municipal corporation in Washington County in
which the property to be sold is situated shall, not later than
thirty days after the receipt of said notice from the Treasurer
or Collector certify to the Treasurer or Collector a statement
of all taxes then due to it. Said statement shall be in such
form and shall contain such information as the Treasurer or
Collector may require.

The Treasurer or Collector in carrying out the provisions of
this sub-title shall be entitled conclusively to presume that the
taxes certified to him by said persons charged with the collec-
tion thereof, constitute all the taxes due said municipal cor-
poration and the Treasurer or Collector shall be. under no
obligation with respect to any taxes not so certified nor shall
any taxes not so certified constitute a lien upon any property
sold by the Treasurer or Collector under this sub-title.

The said Treasurer or Collector shall out of the proceeds of
sale of any property sold as aforesaid, after the payment of all
expenses of sale, pay all taxes due and owing as aforesaid, but
if said proceeds of sale are insufficient to pay said taxes in full
then after payment of State taxes, the balance shall be pro-
rated among the other taxing authorities.

805J. In the discretion of the Treasurer or Collector any
property may be withheld from sale, when the total taxes on
the same, including interest, amount to less than fifteen dollars
in any one year.

805K. Immediately after the first day of November in each
year, the Treasurer or Collector, shall, in person or by deputy,
proceed to collect all taxes due and in arrears on personal
property which taxes are delinquent for a period of one year or
more by levying on and selling any personalty in Washington
County, Maryland, belonging to the said taxpayer. If real
estate is levied on to enforce the payment of taxes on personal
property, the Treasurer or Collector shall follow the provisions
of this sub-title in regard to the sale of real estate. If per-