J. MILLARD TAWES, Governor                        49

Court, the County Treasurer making such sale shall by good and
sufficient deed, to be executed and acknowledged according to law,
convey to the purchaser or purchasers the parcels of land sold to
them, respectively, and the deed of the successor in office of the
County Treasurer who made such sale shall be as good and valid in
law as though it had been executed and delivered by the last-named
County Treasurer.]

[120C. In the event that any former or preceding County Treas-
urer shall have failed, for any cause, to make a full report or take
any other proceedings that might be required by law of any tax
sale or sales made by him to the Circuit Court for Caroline County
as provided for in Section 120A and Section 120B of this Article,
then the present Treasurer or any succeeding Treasurer is hereby
authorized, empowered and directed to make such report of said tax
sale or sales to the Circuit Court for Caroline County and take such
other proceedings therein as by law may be requisite which the
Treasurer making said tax sale or sales should have done and was
by law empowered and required so to do, and the said Circuit Court
shall have such power to ratify said tax sale or sales in the same
manner as if said sale or sales had been reported by the Treasurer
making the same, and upon the final ratification by the Circuit Court
for Caroline County of said tax sale or sales the said present Treas-
urer or any succeeding Treasurer is hereby authorized, empowered
and directed to execute and deliver unto the said purchaser or pur-
chasers at said tax sale or sales made by such former or preceding
Treasurer a deed to said property so purchased and such deed shall
be as good and valid in law as though it had been executed by the
Treasurer making said tax sale or sales.]

[120D. Whenever any real estate shall be sold for taxes, the
owner thereof or any person having any interest in same, prior to
the sale, his heirs, personal representatives or assigns, or his, or
her or their agent or attorneys, or any mortgagee, or other lien
holders, may redeem the same by paying into said court, within the
period of twelve calendar months from the date of the sale, for the
purchaser, the amount of the purchase money, with interest at the
rate of ten per centum per annum, for compensation for counsel
fees, not exceeding ten dollars, to be fixed by the court, or by agree-
ment of the treasurer and the person interested therein.]

[120E. Every tax deed shall contain the name of the former
owner of the property it conveys, and the Clerk of the Circuit Court
in whose office the same may be recorded, shall index it, not only
in the name of the grantor and grantee, but also in the name or
names of and as from the former owner or owners to the grantee.]

[120F. Any sale of land by the County 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 purchaser of any real estate
sold by the County Treasurer for payment of the taxes shall die
without having secured a deed therefor, the County Treasurer may
convey the said real estate to the heirs, devisees or assignees of the
purchaser.]

120G. Immediately after the first day in April in each year the
county treasurer shall, in person or by deputy, proceed to collect
all taxes in arrears on personal property by selling any realty or