MONTGOMERY COUNTY. 3353

have the same power now or hereinafter to be prescribed by law, for the
levy upon and the sale of shares of stock in any association or corporation,
which the sheriff of said county may or shall possess in executing execu-
tions on judgments of said court; and said treasurer shall be entitled to
receive out of the proceeds of sales made under this section, the same fees
and allowances as are now or may hereafter be allowed by law to the
sheriff of said county on executions issued as aforesaid, this section to be
construed as an addition to, and not as a substitution for, the powers of
the treasurer to collect taxes assessed upon personal property by suit; and!
it is hereby expressly provided that said treasurer if he deem such course
advisable, may proceed to collect any and all taxes due upon such per-
sonal property by suit, in the name of the County Commissioners of Mont-
gomery County, before any justice of the peace in and for said county, or
in the Circuit Court for said county. And out of the proceeds of sale
of such personal property the treasurer shall pay all costs and expenses
incident to such sale, and the taxes in arrears thereon and interest, and
the surplus, if any, he shall pay over to such delinquent taxpayer.

1906, ch. 171, sec. 62L. 1912, ch. 790, sec. 140.

210. The treasurer shall, within thirty clays after the close of such
sale, make a full report thereof to the Circuit Court for Montgomery
County setting forth his proceedings in the premises in detail, and show-
ing to whom and at what price such several parcels of land and articles
of personal property were respectively sold, the amount of tax, of interest
accrued, of proportional cost of advertising such sale, and the costs and
expenses of making and reporting said sale, and of the surplus fund in
each instance, with which report he shall also file a copy of the printed
list and notice aforesaid; the said court shall examine the said proceed-
ings, and if the same appear to be regular, and the provisions of law in
relation thereto have been substantially complied with shall order notice
to be given by advertisement in such newspaper or newspapers as the
court may direct, warning all persons interested in the property sold to be
and appear in said court by a certain day to be named in said order, to
show cause, if any they have, why said sale shall not be ratified and con-
firmed, and in these cases where no cause, or an insufficient cause be given
against such ratification, the court shall in one order ratify and confirm
the sales so made, and the purchaser or purchasers thereof shall, on pay-
ment of the purchase money and the delivery of a deed therefor as here-
inafter provided for, have a good title to the property sold, but if good
cause be shown against such ratification, in the judgment of the court,
in relation to any parcel of land sold, the said sale shall be set aside as to
such parcel, in which -case the said treasurer shall, within thirty days,
proceed to a new sale of the property, in which case his proceedings shall
be in all particulars similar to those in the original sale, and the pur-
chaser thereunder shall acquire the same right and title as purchasers
under the original sale, and bring the proceeds into court, out of which
the purchaser shall be repaid the purchase money paid by him to the