ART. 81] SALES BY COLLECTORS. 1823

For a case construing sections 56 and 59 of the code of 1860, see Prince
George's County v. Clarke. 36 Md. 220.

This section referred to in construing section 54—see notes thereto. Dyer
v. Boswell, 39 Md. 469.

This section referred to in construing section 55—see notes thereto. Ex
Parte Tax Sale of Lot 172. 42 Md. 198.

Cited but not construed in Magraff v. Cunningham, 57 Md. 586.

See notes to sections 52 and 55.

1904, art. 81, sec. 52. 1888. art. 81. sec. 51. 1860, art. 81, sec. 51. 1844, ch. 236,

secs. 4 and 5. 1874, ch. 483, sec. 50. 1888, ch. 515.

1900, ch. 619.

54. The real estate of a delinquent taxpayer may be sold to pay
state, county or city taxes, whether there be personal property or not.
the collector complying with the provisions of the two preceding sec-
tions. This section shall not apply to Garrett or Talbot counties.

In the light of this section, evidence that there was ample personal prop-
erty on the premises to pay the taxes at the time the real estate was sold,
is Inadmissible. Dyer v. Boswell, 39 Md. 469.

Cited but not construed in Meyer v. Steuart, 48 Md. 425.

Ibid. sec. 53. 1888, art. 81. sec. 52. 1860, art. 81, secs. 61 and 63.

1867, ch. 186. 1870, ch. 312. 1872. ch. 384. 1874. ch. 483. sec. 51.

1888, ch. 515. 1898. ch. 123, sec. 48. 1900, ch. 619.

1902, ch. 490. 1902, ch. 519.

55. In all cases where lands held in fee simple or by lease have been
sold according to law or shall be sold for payment of taxes in arrear.
it shall be the duty of the collector of taxes to report the said sale,
together with all proceedings had in relation thereto, to the circuit court
for the county where said lands are situate or where said lands are
situate in the city of Baltimore to the circuit court or circuit court No. 2
of said city; the court to which said report shall be made shall examine
the said proceedings, and if the same appear to be regular and the pro-
visions of law in relation thereto have been complied with, shall order
notice to be given by advertisement published in such newspaper or
newspapers as the court shall direct, warning all persons interested in
the property sold to be and appear by a certain day, in the said notice
to be named, to show cause, if any they have, why said sale shall not
be ratified and confirmed; and if no cause or an insufficient cause be
shown against the said ratification, the said sale shall by order of said
court be ratified and confirmed and the purchaser shall, on payment of
the purchase money, have a good title to the property sold; but if good
cause in the judgment of the said court be shown in the premises, the
said sale shall be set aside, in which case the said collector shall proceed
to a new sale of the property and bring the proceeds into court, out of
which the purchaser shall be repaid the purchase money paid by him
to the collector on said rejected sale, and all taxes assessed on said real
estate and paid by the purchaser since said sale and all costs and
expenses properly incurred in said court, with interest on all such sums
from the time of payment; and if the purchaser has not paid the pur-
chase money or the subsequent taxes, said proceeds shall be applied to
the payment of the taxes for which said real property may have been