PRINCE GEORGE'S COUNTY. 3839

County, herein provided for, shall be held and taken to be prima facie
evidence of a good title, in fee simple, in the grantee or grantees therein,
to the land or lands bought by him or them at the sale or sales herein
provided for and therein mentioned and conveyed.*

1898, ch. 222, sec. 116J. 1912 Code, sec. 227.

362. All the instructions and directions by law given for the assessing
of lands and personal property, the levying and collecting of taxes, and
tax sales and conveyances, which are not necessarily jurisdictional, shall
be deemed only directory, and no error or informality in the proceedings
of any of the officers entrusted with the same, which is not necessarily
jurisdictional, shall vitiate or effect any such assessment, tax sale or con-
veyance. Upon the setting aside of a tax deed or the destruction of a tax
title at law or in equity, the purchase money paid at tax sale for the land
recovered shall be a first lien upon said land and premises, and said lien
shall be enforceable in equity by the person entitled to the same, as is a
vendor's lien. Likewise the value of buildings and improvements made
thereon in good faith by the holder of said tax title or those under whom
he claims. Any tax deed herein directed to be executed by the treasurer,
shall be executed bv the treasurer for the time being when the same is
demanded; and he shall receive the balance of purchase money due upon
the land to be conveyed. Money paid in the redemption of property sold
at a tax sale, shall also be paid to the treasurer for the time being. Upon
the death of a purchaser at a tax sale, and redemption of the property
brought by him, the redemption money shall be paid to his personal rep-
resentative or assigns. After the period of redemption has elapsed, the
heirs or assigns of any purchaser at a tax sale may receive or do what-
ever such purchaser might have received or done.

1898, oh. 222, sec. 116K. 1912 Code, sec. 228.

363. The treasurer shall keep in his office for public inspection a book
in which shall be securely attached or pasted a full copy of the last issue
before day of sale of the newspaper containing an advertisement of tax
sales.

1898, ch. 222, sec. 116L. 1912, ch. 184. 1912 Code, sec. 229. 1922, ch. 84.

364. The Treasurer shall furnish in addition to the regular tax bills,
whenever requested, and upon the payment to him of a fee of fifty cents,
a certified statement over his signature, of all taxes assessed for seven
consecutive years preceding the date of the application that may be due
and unpaid, provided said applicant shall furnish said Treasurer such
references to the land records as may enable him to make said certificate.
Said certificate shall be a bar to the collection and recovery from any sub-
sequent purchaser of any tax or assessment omitted therefrom, and which
may be a lien upon the piece of real estate mentioned in said certificate,
but shall not affect the liability therefor of the person who owned the prop-

*Sec. 2, ch. 15, 1922, repealed all laws Inconsistent therewith.