PRINCE GEORGE'S COUNTY. 3829

1898, ch. 222, sec. 115 1912, ch. 184, sec. 115. 1912 Code, sec. 217.

349. The treasurer shall be the collector of all State and county taxes
levied by the County Commissioners of Prince George's County, and shall
have full power to enforce payment thereof by sale of the property liable
therefor, and to convey a good title to any such property, real or personal,
so sold by him. Taxes assessed upon real estate shall be a first lien thereon
from the date of such assessment. The sales of any and all real estate
made by the treasurer for defaulted taxes shall be reported by him under
a general oath as to their fairness, to the Circuit Court for Prince
George's County, sitting in equity; and if it appear that the requirements
of the law have been complied with, said Court shall finally ratify the
same, unless cause to the contrary be shown by the owner or owners or
those in privity with him or them, on or before the first Monday of May
next after the first day of such sale, to wit: After the first Monday of
March. If any one lawfully interested shall show cause in writing against
the ratification of the sale of any parcel of land, the Court shall proceed
therein to determine the same according to its usual practice in the matters
of exceptions to sales, and an appeal by either party to the Court of Ap-
peals shall be allowed from any final order rendered therein; provided,
the same be taken within two months from the date of such order, and the
record be forwarded within three months from the date of appeal to said
Court. As to each and every parcel of land reported sold against the
ratification of the sale whereof no cause has been shown, the said Court
shall forthwith 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
collected 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 herein-
after 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 sales 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.

Perkins v. Gaither, 70 Md. 134. Cooper v. Holmes, 71 Md. 20. Duvall v. Perkins,
11 Md. 582.

1912, oh. 184, sec. 115A. 1922, ch. 438.

350. 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