1032                             LAWS OF MARYLAND                        CH. 547

(b)  Return. After expiration of the period referred to in sub-
section (a), personal property shall be delivered to the person who
satisfactorily establishes his right to its possession and gives a proper
receipt therefor.

(c)  Sale. At any time after personal property has been in the
possession of the Department for a period of twelve months and its
custody is no longer necessary for the purpose referred to in sub-
section (a), notice of the sale of such property may be given by
registered or certified mail to those persons entitled to its possession
and to those lienholders whose names and addresses can be ascer-
tained by the exercise of reasonable diligence. Thereafter, such prop-
erty may be sold at public auction after a description of such per-
sonal property and the time, place, and terms of such sale have been
published in a newspaper of general circulation in Baltimore City
in each of two successive weeks. The terms and manner of sale may
be established by rule. The certificate of the Department that per-
sonal property has been sold pursuant to this section shall constitute
sufficient evidence of title to such property for all purposes, includ-
ing the right to obtain a certificate of title or registration from an
appropriate department of the State.

(d)  Disposition of proceeds. The amount received from the sale
of personal property in accordance with this section shall be dis-
tributed in the following order of priority (1) to the Department,
in an amount equal to the expense of sale and all expenses incurred
while the personal property was in its custody, (2) to lienholders
in order of their priority, and (3) subject to the provisions of sub-
section (e), to the pension fund existing under Sections 31-37 of this
Article.

(e)   Claims to proceeds. At any time within three years from the
date of such sale, any person submitting satisfactory proof of his
right to the possession of such personal property shall be paid, with-
out interest, the amount distributed to the pension fund pursuant to
subsection, (d) (3). After the expiration of three years from the
date of such sale, such claims shall be absolutely barred.

(f)  Application of section. Nothing in this section shall be con-
strued to create or recognize any cause, action or defense or to
abridge any immunity now or hereafter held by the Department,
the Superintendent or any employee.

28. Departmental finances.

(a)  Source and disbursement of revenue. Salaries, expenses, and
other costs incident to the operation of the Department and the per-
formance of its duties, in such amount as is established by the bud-
get, shall be disbursed in the manner prescribed by law. The source
of such funds shall be determined in accordance with Article 66½,
Section 341, or as otherwise provided by law.

(b)  Other revenue. Except as provided in Section 27 or as other-
wise provided by law, all other monies received by the Department
shall be paid into the State treasury and credited to the use of the
Department.

(c)  Audit. All finances of the Department shall be subject to
audit as provided by law.