2240 ARTICLE 10.

be the duty of said sheriff or constable upon receiving such tax bill and
order, to levy upon and sell the personal property of such delinquent in
the same manner and upon the same notice, and he shall be entitled to
the same fees as if he were proceeding under an execution from a justice
of the peace; and he shall immediately after such sale pay over to the said
treasurer the amount due on said tax bill; and any surplus which may
remain after the payment of taxes, interests and costs, shall be paid by
the sheriff or constable to such delinquent taxpayers; and the said sheriff's
or constable's bonds shall be liable for all such tax bills placed in his
hands by such treasurer to the same extent and in the same manner that
it is liable for execution claims issued to him.

1908, ch. 341, sec. 115A (p. 748). 1910, ch. 762, sec. 115A (p. 787).
1914, ch. 834, sec. 115A.

173. Whenever personal property assessed to any person, set of per-
sons or body corporate of Dorchester County is about to be sold or re-
moved from said county by said person, set of persons, or body corporate
or their agent, executor, administrator, trustees or assigns, the treasurer
may at any time after the levy of taxes for any year shall have been made
by the County Commissioners, make out a bill for such taxes in the
usual form, with an order at the bottom of said bill directing the sheriff
or any constable of said county to levy upon the personal property about
to be sold or removed from said county, and enforce the payment of the
taxes on the same in the manner as provided in Section 172 of this Article;
and for the purpose of this section all taxes on personal property about to
be sold or removed from said Dorchester County shall be taken to be due
and in arrear from the date of the levy of said taxes.

1908, ch. 341, sec. 115B (p. 748). 1910. ch. 762, sec. 115B (p. 787).
1914, ch. 834, sec. 115B.

174. When any real estate shall be sold for the payment of taxes in
arrear, it shall be the duty of the treasurer to report the said sale under
oath, together with all the proceedings had in relation thereto to the
Circuit Court for Dorchester County. The court shall examine the said
proceedings, and if the same appear to be regular and the provisions of
the law in relation thereto have been substantially complied with, it 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 said ratification, the said sale shall, by order of said court, be
ratified and confirmed, and the purchaser shall, on payment of the pur-
chase money, have a good title to the property sold; but if good cause, in
the judgment of said court, be shown in the premises, the said sale shall
be set aside, in which case the said treasurer shall proceed to a new sale
of the property, and shall bring the proceeds into court, out of which the
purchaser shall be repaid the purchase money by him to the said treas-