1078 LAWS OF MARYLAND. [CH. 438

Section 82A, to follow immediately after Section 82
thereof and to be under the sub-title "Tax Sales", relat-
ing to the distribution of the proceeds from property
sold for taxes when the person entitled thereto is
unknown or cannot be located.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That a new section be and it is hereby added to Article 81
of the Annotated Code of Maryland (1947 Supplement),
title "Revenue and Taxes", said new section to be known
as Section 82A, to follow immediately after Section 82
thereof and to be under the sub-title "Tax Sales", and to
read as follows:

82A. (Owner Unlocated. ) (a) If the person entitled
to the balance over and above the amount required for
the payment of taxes, interest, penalties, and costs of sale
shall be unknown, or if his identity be known but his
address unknown, the sum to which he shall be entitled
shall be held by the Collector in a special fund for a period
of at least three years. During such period the Collector
shall make every reasonable effort to learn the identity
of the said person, or to learn his address, as the case may
be, by notice published at the Court House door, registered
mail addressed to the said person's last known address,
personal inquiry, or by any other reasonably possible
means for ascertaining either the name or the address of
the said person.

(b) If at the end of such three-year period said person
still is unknown or unlocated, the Collector may apply to
the equity court of the county, or to one of the equity
courts of Baltimore City, as the case may be, for an order
declaring such monies to be forfeited to and to be the
property of the said county or city. The court shall deter-
mine upon inquiry that all proper and reasonable effort has
been made by the said Collector to ascertain the name or
address of the said person, and if the court is satisfied
as to such determination it shall pass an order directing
such monies to be forfeited to and be the property of the
said county or city.

(c) Such monies shall thereupon be paid into and be
part of the general funds of the county or city and may
be expended for any proper purpose thereof.

(d) If within the further period of seven years from
the time of such order of forfeiture any person shall
appear before the said equity court and seek an order for
the payment to him of such monies, and if it shall appear