EDWIN WARFIELD, ESQ., GOVERNOR.

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orders under this Act, said court shall be deemed always to be

opened as in chancery proceedings; if the objection to sale

under this Act shows to the satisfaction of the court that the

Treasurer had failed to comply with the provisions of this Act,

said sale shall be set aside and said Treasurer shall at once pro-

ceed to make a new sale of the property. Under the ratifica-

tion of a tax sale under this Act, the Treasurer shall convey

to the purchaser the property purchased by him upon the pay-

ment of the costs of such deed by the purchaser; and the bonds

of the Treasurer shall be liable for the purchase money -paid

by the purchasers if the sale be not ratified, with interest there-

on; and for all costs and expenses accruing from said sale the

Treasurer shall retain out of the proceeds of said sale when

ratified, the amount of taxes and interest thereon and all costs

Not open to

inquiry.

incurred in advertising, making, reporting and ratifying such

sale, and shall pay over the excess to the owner of property

thus sold, and no sale under this Act shall be set aside if the

provisions thereof relating to sales shall appear to have been

substantialy complied with and the burden of proof to show

any non-compliance with said provisions shall be on the ex-

ceptant thereto, and when any sale shall have been finally ratified

by the court, as herein provided, the order of ratification shall

be conclusive as the regularity of the Treasurer's proceedings

therein, and of said sale, and shall not be open to inquiry except

in case of fraud or collusion in said proceedings and sale on the

part of or between the Treasurer and the purchaser.

SEC. 17. 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

Tax deed

be recorded shall index in not only in the name of the grantor

conveyance.

and grantee, but also in the name of and as from the former

owner to the grantee.

SEC. 18. And be it enacted, That the Treasurer shall receive,

in addition to" his regular compensation from Wicomico County,

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 costs and expense of said sale

for advertising real property for sale under the provisions of

Treasurer's

this Act. If the property be sold, the Treasurer shall receive

compensation
and fees.

a fee of three dollars to cover expense of advertising, as pro-

vided in this Act; a fee of fifty cents for auctioneers' costs and

a fee of one dollar for personal services making a total of four

dollars and fifty cents, but if the payment be made after ad-

vertisement and before the sale, the fee of four dollars shall