SOMERSET COUNTY. 4393

pass an order nisi thereon, which order nisi shall be published for not less
than three successive weeks in some newspaper published in the City of
Crisfield at least one month before final ratification of said sale warning
the party to whom said property is assessed, and all persons interested in
said property, to appear in said court on some certain day to be named
therein and show cause, if any they have, why said sale should not be
ratified, and for hearing said objections and ratifying such sale said court
shall be deemed always open, as in equity cases. On hearing and consid-
ering, or if no objections are filed, the said court, if it is satisfied that the
requirements of this Act have been substantially complied with, shall
finally ratify said sale, and its action shall be final and conclusive of all
questions arising about said sale. In case the said court find a valid
objection, or that the provisions of this Act have not been substantially
complied with, and shall not finally ratify such sale, the court shall award
costs, in its discretion, and the collector may re-advertise and sell said
property for the payment of said taxes, and shall first refund the pur-
chase money to the purchaser. If said sale is finally ratified, the purchaser
shall pay the costs incurred in making report of said sale, together with
the costs of recording the proceedings, and thereupon the collector shall
make a deed for said property to the purchaser at purchaser's expense.
If objections or exceptions are filed to the ratification of any sale so re-
ported, the burden of proving non-compliance with the provision of this
Act shall be upon the person making the objections or exceptions, and no
case shall be reopened after final ratification, except for fraud or collusion
on the part of the collector and purchaser. All moneys received from the
sale of any property under this Act shall be paid by the collector to the
Mayor and Council of Crisfield, who, after deducting the amount of taxes,
penalties and costs of sale, shall on demand pay the balance of the pur-
chase money to the owner of the property sold. If such owner does not
demand and will not receipt for said balance or for any reason cannot
legally receipt therefor, then the same shall be deposited in a bank of
Crisfield designated by the Council, paying interest on deposits, to the
credit of the Mayor and Council of Crisfield, for the use of delinquent
taxpayers, and shall be only paid out by checks signed by the Treasurer
and countersigned by the Mayor. The Clerk shall open an account against,
the Mayor and Council of Crisfield for the use of delinquent taxpayers,
in which they shall be charged as debtors with excess from each sale, show-
ing the amount due each delinquent owner, also crediting them whenever
such owner is paid, said owner to receive said.excess, with due propor-
tion of interest earned; said money so deposited not to be used for any
other purpose than payment of those entitled thereto. Once in every ten
years the Mayor and Council shall publish in a newspaper in Somerset
County a statement of all sums remaining in this fund, and the names of
the person or persons entitled thereto, the expense of said publication to
be paid out of said fund. If at the expiration of one year from the date
of said publication any part of said fund shall be unclaimed, then that
which is not claimed shall become the property of said Mayor and Coun-