4564 ARTICLE 21.

be filed within the time limited by said order nisi, or if objection be
filed and the objector is unable or fail to show that the town clerk has.
failed to comply with the provisions of this Act, the sale shall be finally
ratified by said clerk; and for the purpose of hearing objections or pass-
ing orders under this Act, said clerk shall be deemed always to be open
as in chancery proceedings. If the objector to a sale under this Act
show to the satisfaction of the court that the town clerk has failed to
comply with the provisions of this Act, said sale shall be set aside, and
said town clerk shall at once proceed to make a new sale of the prop-
erty. Upon the ratification of a tax sale under this Act the town clerk
shall convey to the purchaser the property purchased by him upon the
payment of the costs of such deed by the purchaser; and the bond of
the town clerk shall be liable for the purchase money paid by the pur-
chaser with interest thereon if the sale be not ratified, and for all costs and
expenses accruing from said sale. The town clerk shall retain out of the
proceeds of the sale, when ratified, the amount of taxes and interest there-
on, and all costs incurred in advertising, making, reporting and ratifying
such sale, and shall pay over the excess to the owner of the property thus
sold; and no sale under this Act shall be set aside if the provisions thereof
relating to sales shall appear to have been substantially complied with, and
the burden of proof to show any non-compliance with said provisions shall
be on the exceptant thereto; when any sale shall have been finally ratified
by the court, as herein provided, the order of ratification shall be conclu-
sive as to the regularity of the town clerk'"s proceedings therein of said
sale, and shall not be open to inquiry, except in case of collusion in said
proceedings and sale between the town clerk and the purchaser, or of fraud
on the part of either of them.

188. Vacant.

1906, ch. 458, sec. 89.

189. 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.

1906, ch. 458, sec. 90.

190. The town clerk shall receive, in addition to his regular compen-
sation from the Mayor and Council, 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 such
sale: for advertising real property for sale under the provisions of this
Act, if the property be sold, the town clerk shall receive a fee of two
dollars and ten per centum on the gross amount of the sales, with his ex-
penses as provided in this Act, but if payment be made after advertisement
and before the sale, only the fee of two dollars shall be charged by the
town clerk in addition to the expenses incurred; and the said town clerk