SOMERSET COUNTY. 4481

of the Peace, and he shall immediately after such sale pay over to the said
Treasurer the amount due on said tax bill, and any surplus which may
remain after the said payment of taxes, interest and cost shall be paid
by said Sheriff to such delinquent taxpayer, and the said Sheriff's bond
shall be liable for all such tax bills placed in his hands by such Treasurer
to the same extent and in the same manner that it is liable for execution
claims issued to him.

1910, ch. 10, sec. 227 (p. 1136). 1918, ch. 275. 1920, ch. 19, sec. 227.

353. When any real estate shall be sold for taxes, under the provisions
of this sub-title, after June 1. 1920, the sale, together with the proceed-
ings had in relation thereto, shall be reported to the Circuit Court for
Somerset County, in equity, by the Treasurer, and if upon the report the
Court shall find that the provisions of this sub-title in relation thereto
have been complied with, the Court shall pass an order nisi requiring all
persons interested in the property sold, to be and appear by a certain day
in the said order nisi named, but not less than sixty days from the date of
said order, to show cause why said sale shall not be ratified, and a copy
thereof shall be published not less than once in each of three successive
weeks, as the Court shall direct, and if it appear to the Court that said
order nisi was published as herein provided, and if no objections to the
ratifications of such sale shall be filed within the time limited by said
order nisi, or if objections be filed and the objector is unable and fails to
show that the Treasurer has failed to comply with the provisions of this
sub-title, and if the said real estate be not redeemed as hereinafter pro-
vided, the sale shall be ratified by the Court, but not until after the expi-
ration of one year from the date of the sale of said real estate and if the
objections to sale under this section show to the satisfaction of the Court
that the Treasurer has failed to comply with the provisions of this Act,
said sale shall be set aside, and if the aforesaid taxes and interest remain
unpaid, the said Treasurer shall at once proceed to make a new sale of the'
property.

1910, ch. 10, sec. 228 (p. 1137).

354. Every tax deed shall contain the name of the former owner of
the property it conveys, and the Clerk of the Circuit Court in whose office
the same may be recorded shall index it not only in the name of the
grantor and grantee, but also in the name of and as from the former owner
to the grantee.

1910, ch. 10, sec. 229 (p. 1137).

355. The Treasurer shall receive, in addition to his regular compensa-
tion from Somerset County, the following fees, which shall be payable
only out of the proceeds of any sale made to enforce the payment of taxes,
and which shall be included in the costs and expenses of said sale for
advertising real property for sale under the provisions of this Act. If
the property be sold, the Treasurer shall receive a fee of three dollars, to
cover expense of advertising, as provided in this Act: a fee of fifty cents.