WICOMICO COUNTY. 5061

it shall be the duty of Said Sheriff, upon receiving such tax bill and order,
to levy upon and sell the 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 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.

1904, oh. 14, sec. 16. 1916, ch. 109.

212. When any real estate shall be sold under this Act for taxes, the
sale, together with the proceedings had in relation thereto, shall be re-
ported to the Circuit Court for Wicomico County by the Treasurer, and
if, upon the report, the Court shall find that the provisions of this Act
in relation thereto have been complied with, the Court shall pass an order
nisi, giving three weeks' notice, naming all persons interested in the prop-
erty sold to be and appear by a certain day in the said order nisi, named
to show cause why said sale shall not be ratified, and a copy thereof shall
be published as the Court shall direct, and if no objections to the ratifica-
tion of such sale shall be filed within the time limit by said order nisi,
or if objection be filed and the objector is unable and fails to show that
the Treasurer has failed to comply with the provisions of this Act, the
sale shall be finally ratified by said Court; and for the purpose of hearing-
objections or passing orders under this Act, said Court shall be deemed
always to be opened as in chancery proceedings; if the objection to sale
under this Act shows to the satisfaction of the Court that the Treasurer
had failed to comply with the provisions of this Act, said sale shall be set
aside and said Treasurer shall at once proceed to make a new sale of the
property. Under the ratification of a tax sale under this Act, the Treas-
urer shall convey to the purchaser the property purchased by him upon
the payment of the costs of such deed by the purchaser; and the bonds
of the Treasurer shall be liable for the purchase money paid by the pur-
chasers if the sale be not ratified, with interest thereon; and for all costs
and expenses accruing from said sale the Treasurer shall retain out of the
proceeds of said 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 property thus sold,
and no sale under this Act shall be set aside if the provisions thereof relat-
ing 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, and when any sale shall have been finally
ratified by the Court, as herein provided, the order of ratification shall be
conclusive as to the regularity of the Treasurer's proceedings therein, and
of said sale, and shall not be open to inquiry except in case of fraud or