PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 357

43C. When any real estate shall be sold under the provisions
of the preceding section for taxes the sale shall be reported to
the Circuit Court for said county by the collector so making said
sale, upon which report, if the Court shall find the proceedings
regular and that the provisions of the law in reference thereto
have been complied with, there shall be a brief order nisi passed
and a copy thereof published, as in the case of judicial sale by
trustees, and if no sufficient cause is shown to the contrary the
sale shall be ratified by the Court. But if sufficient cause is
shown to the contrary, in the judgment of said Court, said
sale shall be set aside, in which case the collector shall proceed
to a new sale of the property. Upon the ratification of such
sale the collector shall convey to the purchaser the property pur-
chased by him upon payment of the purchase price, and the costs
of such deed by the purchaser; and the bond of the collectors
shall be liable for the money paid by the purchaser in event
of the sale not being ratified, with interest and for all costs
and expenses accruing from such sale. The collector shall
retain out of the proceeds of the sale when ratified the amount
of the taxes and interest thereon, and the costs of the levy, sale
and of the report and proceedings thereon, and said collector
shall pay over any excess to the owner of the property thus
sold. No such sale shall be set aside if the provisions of the
law shall appear to have been substantially complied with, and
the burden of the proof shall be on the exceptant thereto.

43D. The collectors shall be entitled to the following fees for
levying upon property to enforce payment for taxes if the prop-
erty be sold: The collector shall receive five per centum on the
gross amount of the sale together with his expenses as afore-
said, but if the amount be paid without sale he shall receive
three per centum on the amount collected and his expenses as
aforesaid to be paid by the party paying, who shall be entitled
to an itemized bill, and if any collector or any clerk, agent or
deputy of such collector shall ask, demand or receive any greater
costs for fees than are allowed by the provisions of this sec-
tion, or shall receive any pay or commission for or on account
of any advertising, printing or surveying, or any contract there-
for, or for anything which may be done under the provisions
of any of the sections of this sub-title of this article, or shall
for himself or any other person discount or buy or receive for
less than its face and real value any claim against said county
or certificate of indebtedness issued thereby, the person so
offending shall be deemed guilty of a misdemeanor, and upon
indictment and conviction shall pay a fine of not less than one
hundred dollars nor more than five hundred dollars for each