5294 ARTICLE 24.

sale, together with the proceedings had in relation thereto, shall be re-
ported to the Circuit Court for Worcester 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 hear-
ing 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 a ratification of a tax sale under this Act, the
Treasurer shall convey to the purchaser the property purchased by him
upon the payments 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
purchasers 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
thereon and all costs incurred in advertising, making, reporting and rati-
fying 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
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, 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
collusion in said proceedings and the sale on the part of or between the
Treasurer and purchaser.

1914, ch. 182. 1920 Code, sec. 340.

259. 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.

1914, ch. 182. 1920 Code, sec 341.

260. The Treasurer shall receive, in addition to his regular compen-
sation from Worcester County, the following fees, which shall be payable
only out of the proceeds of any sale made to enforce the payment of taxes,