4214 ARTICLE 18.

1910, ch. 369, sec. 133C-1 (p. 1058).

199. The said County Treasurer shall within thirty days after the
close of such sales make a full report thereof to the Circuit Court for
Queen Anne's County, setting forth his proceedings in the premises in
detail, and showing to whom and at what price said several parcels were
respectively sold, the amount of tax and interest accrued, the pro rata
of cost of advertising such sale, the County Treasurer's fees, and all other
expenses and the surplus fund in each instance, with which report he shall
also file a copy of the printed list and notice of sale. The said Court shall
examine the said proceedings, and, if the said proceedings appear to be
regular and the provisions of law in relation thereto have been complied
with, shall order notice to be given by advertisement, warning all persons'
interested in the property sold to be and appear in said Court by a cer-
tain day to be named in said order, to show cause, if any they have, why
said sale should not be ratified and confirmed; and after hearing the objec-
tions, if any, the Court in its discretion shall in one order ratify and
confirm all sales so made and then entitled to be ratified and confirmed,
and the purchaser or purchasers thereof shall, on payment of the purchase
money, have a good title to the property sold; but if, in the judgment of
the Court, good cause be shown against the ratification of the sale of any
parcel of land or other property so sold, the said sale shall be set aside
as to such parcel or property, in which case the said County Treasurer
shall within thirty days proceed to a new sale of said property and bring
the proceeds into Court, out of which shall be paid the purchase money
paid to the County Treasurer on said rejected sale, and all taxes assessed
on said property since said sale, and all costs and expenses properly in-
curred in said Court, with interest on all such sums from the time of pay-
ment, but such sale shall not be set aside if the provisions of law shall
appear to have been substantially complied with, and the burden of proof
shall be on the exceptant to show the same to be invalid; and for the pur-
pose of making a just distribution of the proceeds of any sale ratified and
confirmed the said Court may pass all such other or subsequent orders as
may be just and equitable, and shall have as full and complete jurisdic-
tion as though it were sitting as a Court of Equity.

1910, ch. 369, sec. 133C-2 (p. 1059).

200. After the expiration of six calendar months from the date of
such sale, provided the same has been finally ratified by the Court, the
County Treasurer making such sale shall by good and sufficient deed, to
be executed and acknowledged according to law, convey to the purchaser
or purchasers the parcels of land sold to them, respectively, and the deed
of the successor in office of the County Treasurer who made such sale-
shall be as good and valid in law as though it had been executed and deliv-
ered by the said last-named County Treasurer.

1920, oh. 404.

201. In the event that any former or preceding County Treasurer shall
have failed, for any cause, to make a full report or take any other pro-