2732 ARTICLE 12.

court for said county by the treasurer upon which report, if the court
shall find that the provisions of this subtitle of this article in relation
thereto have been complied with, there shall be a brief order nisi passed
and a copy thereof published as in case of judicial sales by trustees; and
if no objection to the ratification of such sale be filed within the time
limited by said order nisi, or if objections be filed and the objector is
unable or fails to show that the treasurer has failed to comply with the
provisions of this subtitle of this article, the sale shall be ratified by said
court; and for the purpose of hearing objections or passing orders under
this subtitle of this article, said court shall be deemed to be always open
as in chancery proceedings; if the objector to such sale shows to the satis-
faction of the court or the judge thereof, that the treasurer has failed to
comply with the provisions of this subtitle of this article, said sale shall
be set aside, and said treasurer shall forthwith proceed to a new sale of
the property; upon the ratification of such sale the treasurer shall convey
to the purchaser the property purchased by him, upon the payment of the
costs of such deed by the purchaser, and the bond of the treasurer shall
be liable for the money paid by the purchaser in the event of the sale not
being so ratified, with interest and for all costs and expenses accruing from
such sale; the treasurer shall retain out of the proceeds of the sale when
ratified, the amount of taxes and interest thereon, and all costs incurred
in advertising, making, reporting and ratifying such sale, and shall pay
over any excess to the owner of the property thus sold; no such sale shall
be set aside if the provisions of this subtitle of this article shall appear
to have been substantially complied with, and the burden of proof shall
be on the exceptant thereto; and when such sale shall have been finally
ratified by the court, or one of the judges thereof, as herein provided, the
order of ratification shall be conclusive as to the regularity of the treas-
urer's proceedings therein and of said sale, and shall not be open to in-
quiry, except in case of fraud or collusion in said proceedings and sale on
the part of or between the treasurer and purchaser; this section shall not
apply to real estate the title of which remains in the State.

1890, ch. 566, sec. 55.

112. The treasurer shall be entitled to the following fees: for adver-
tising property for sale under the provisions of section 109 of this
sub-title of this article, to enforce the payment of taxes, if the property
be sold the treasurer shall receive five per cent, on the gross amount of
sales with his expenses as aforesaid, but if the amount due be paid without
sale, he shall receive four per cent, on the amount collected and his ex-
penses as aforesaid, to be paid by the party paying, who shall be entitled
to an itemized bill; and if the treasurer, or any clerk, agent or deputy
of such treasurer, shall ask, demand or receive any greater costs or fees-
than are allowed by the provisions of this section, or shall receive any
pay or commission for or on account of any advertising, printing or sur-
veying or any contract therefor, or for anything which may be done under
the provisions of any of the sections of this subtitle of this article, or shall