ST. MARY'S COUNTY. 4309

heard; and if said exceptions, or any of them be sustained, or overruled,
the clerk shall enter on the docket "Exceptions sustained and sale set
aside," or "Exceptions overruled and sale ratified," as the facts may be,
designating the specific piece or parcel of property to which the rulings
of the Court may apply. If upon review of all the proceedings had in the
case of such tax sale, the Court considers that the law pertaining to the
same shall have been fully complied with, he shall thereupon sign one
general order of final ratification of all such unredeemed sales, and the
treasurer shall convey by good and sufficient deed the real estate so sold
to the purchaser or purchasers thereof. In the said final ratification of
said sale, the Court shall include therein an order referring all proceed-
ings in the case to the regular auditor of the Court for a statement of
accounts and distribution of the moneys to the parties duly entitled to
the same. The said auditor, after deducting the taxes, expenses and costs
and before he shall make said distribution, shall ascertain from the Court
records and claims filed in said proceedings if there are any creditors of
said delinquent taxpayers and distribute any surplus to said creditors,
according to the priority of their claims, and the balance, if any, shall
be distributed to the person in whose name the assessment appeared, or
to his heirs; and said auditor's report shall be ratified as other auditors'
reports are ratified in a Court of Equity. Upon the final ratification of
said auditor's report the said treasurer shall immediately pay over the
amounts to the persons to whom audited; and in event of no heirs to whom
any surplus may be distributed being found, after the expiration of one
year from the date thereof, the amount shall be paid to the County Com-
missioners of St. Mary's County for almshouse expenses; and if no heirs
shall establish their claims to said amounts so received within a period of
twelve years from the date of said treasurer's bond the said distribution

shall be declared and considered as forfeited absolutely to the county; but
if within said period any heirs shall establish by good and sufficient legal
proof their claim to such distribution, the county shall refund the said
amount with interest to the parties entitled to the same. Whenever it

shall be necessary to enforce the payment of taxes by sale of personal
property, the said treasurer shall make out a bill of such taxes in the
usual form, with an order at the bottom of said bill directing the sheriff
of said county to levy upon the personal property of the delinquent, and
sell the same to satisfy and pay the taxes so due. And it shall be the
duty of the sheriff upon receiving said tax bill and order to levy upon
and sell the personal property of such delinquent in the same manner and
upon the same notice as he would proceed under an execution, and he
shall be entitled to the same fees as if he were proceeding under an
execution from a justice of the peace; and immediately after such sale
he shall pay over to said treasurer said amount of sale, after deducting
his fees, and any surplus which may remain after the payment of taxes,
interest and costs shall be distributed to the delinquent, his heirs or to the
County Commissioners as hereinbefore provided, and the said sheriff's
bond shall be liable for all such tax bills placed in his hands by the