360 LAWS OF MARYLAND. [Ch. 184]

with consider and determine the same, and in one decree, which
shall be written by the clerk thereof in the book containing
said report of sales and be signed by the judge passing the
order, finally ratify said report of sales except as to such sales,
designating by their respective numbers, as may have been
excepted to or appear defective. When the Court has set aside
a sale of property, the taxes, interest and penalties for which
said property was sold shall continue a lien thereon, and be col-
lected by the treasurer for the time being, and if not sooner
paid said property shall be resold by him at the next annual
sale of real estate for defaulted taxes. The general notice of
sale when published, as hereinafter required, shall have the
force of a summons served upon all persons interested in any
land therein advertised, commanding them to appear in such
Court on or before the first Monday in May next after the first
day of such sale, to show cause why the sale or sales made and
reported under such notice of sale shall not be finally ratified;
and shall vest in said Court full jurisdiction in the premises.

SEC. 116L. The treasurer shall furnish in addition to the
regular tax bills, whenever requested, and upon the payment
to him of a fee of fifty cents, a certified statement over his
signature, of all taxes assessed for seven consecutive years pre-
ceding the date of the application that may be due and unpaid,
provided said applicant shall furnish said1 treasurer such refer-
ences to the land records as may enable him to make said cer-
tificate. Said certificate shall be a bar to the collection and
recovery from any subsequent purchaser of any tax or assess-
ment omitted therefrom, and which may be a lien upon the
piece of real estate mentioned in said certificate, but shall not
affect the liability therefor of the person who owned the prop-
erty at the time such tax was assessed; and said treasurer shall
be responsible to said county for any loss of taxes that may
arise from error in said certificate.

SEC. 115A. That if any person or persons, association or
body corporate, shall be assessed upon the assessment books of
said county with personal property only, and the amount of
taxes levied thereon shall remain unpaid on the first day of
January next succeeding the annual levy of taxes in said
county, the said treasurer shall within one month after the said
1st day of January in each and every year, or within one month
after the discovery of any property belonging to such delin-
quent, levy upon such portions as may be necessary to pay said
taxes, interest, costs and fees as herein provided, of the per-
sonal property assessed to such delinquent taxpayers, in the
same manner as the sheriff of said county is now or may here-