4528 ARTICLE 21.

of the delinquent liable for said taxes has been removed from Talbot
County to some other county in Maryland, and there has been no change in
the ownership of said 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 or any Constable of the county in which such
personal property shall then be located, to levy upon said personal prop-
erty of the delinquent, which shall have been removed from Talbot County,
as aforesaid, and is still owned by said delinquent, and to sell the same to
satisfy and pay the taxes so due; and it shall be the duty of said Sheriff or
Constable, upon receiving such tax bill and order, to levy upon and to sell
said personal property of such delinquent in the same manner and upon
the same notice, and he shall be entitled to the same fees, as if he were
proceeding under an execution from a Justice 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 payment of
taxes, interest and costs shall be paid by said Sheriff or Constable to such
delinquent tax payer, and the bond of said Sheriff or Constable 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.

1904, ch. 656, sec. 17.

95. When any real tstate shall be sold under this Act for taxes, the
sale, together with the proceeding had in relation thereto, shall be reported
to the Circuit Court for Talbot County by the Treasurer, and if, upon the
report, the court shall find that the provisions of this Act in relation to
sales of real estate for taxes have been complied with, the court shall pass
an order nisi warning all persons interested in the property sold to be and
to appear in said court by a certain day in said order nisi named to show
cause why said sale shall not be satisfied,* and a copy thereof shall be pub-
lished as the court shall direct; and if no objection to the notification of
such sale shall be filed within the time limited by the order nisi; and if
objection be filed, and the objector fails to show that the Treasurer has not
complied with the provisions of this Act, the sale shall be finally ratified
by the court; and for the purpose of hearing objections or passing orders
under this Act said court shall be deemed always to be open as in chancery
proceedings; if the objector to a sale under this Act shows to the satisfac-
tion of the court that the Treasurer has not complied with the provisions
of this Act, then the sale shall be set aside, and the Treasurer shall at once
proceed to make a new sale of the property, upon a notification of a tax
sale under this Act. The Treasurer shall convey to the purchaser the prop-
erty purchased by him upon the payment of the purchase money, and the
cost of such deed by purchase; and the bond of the Treasurer shall be liable
for the purchase money paid out by the purchaser. The Treasurer shall
retain out of the proceeds of the sale, when ratified, the amount of the
taxes and interest thereon, and cost incurred in advertising, making, re-

*"Ratified" probably intended.