1158

LAWS OF MARYLAND.

and for the purpose of hearing objections or passing orders

under this Act said court shall be deemed always to be open

as in chancery proceedings; if the objector to a sale under this

Act shows to the satisfaction of the court that the Treasurer

has not complied with the provisions of this Act, then the sale

shall be set aside, and the Treasurer shall at once proceed to

make a new sale of the property, upon a notification of a tax

sale under this Act. The Treasurer shall convey to the pur-

chaser the property purchased by him upon the payment of the

purchase money, and the cost of such deed by purchase; and

the bond of the Treasurer shall be liable for the purchase

money paid out by the purchaser. The Treasurer shall retain

out of the proceeds of the sale, when ratified, the amount of the

Owner of prop

taxes and interest thereon, and cost incurred in advertising,

erty to re-
ceive excess

making, reporting and ratifying said sale, and he shall pay over

of money
from sale.

the excess to the owner of the property thus sold ; and no sale

under this Act shall be set aside if the provisions thereof re-

lating to sale shall appear to have been substantially

complied with, and the burden of proof to show any non-

compliance with said provisions shall be on the exceptant to a

sale.

Tax deeds.

SEC. 18. And be it enacted, That every tax deed shall con-

tain 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 of and as from the former

owner to the grantee.

SEC. 19. And be it enacted, That the Treasurer shall receive,

in addition to his regular compensation from Talbot County,

Treasurer's
fees.

the following fees, which shall be payable only out of the pro-

ceeds of any sale made to enforce the payment of taxes, and

which shall be included in the cost and expenses of said sale;

for advertising real property for sale under the provisions of

this Act, if the property be sold, the Treasurer shall receive a

fee of two dollars and ten per cent, on the gross amount of

sales, with his expenses, as provided in this Act ; but if payment

be made after advertisement and before the sale, only the fee

of two dollars shall be charged by said Treasurer, in addition

to the expenses already accrued; and said Treasurer shall re-

ceive a fee of one dollar for making a statement of any taxes

due on personal property when said taxes are to be collected

by the sheriff or constables under the provisions of Section 16

of this Act, and the sheriff or constable shall include said fee

in the cost of said collections ; and in all cases of the sale of real