5316 ARTICLE 24.

the time limit named in said order nisi, or if objection be filed and the
objector is unable and fails to show that the Tax Collector 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 order
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 Tax Collector had failed to comply
with the provisions of this Act, said sale shall be set aside and said Tax
Collector shall at once proceed to make a new sale of the property. Under
a ratification of a tax sale under this Act, the Tax Collector 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 or bonds of the
Tax Collector 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 Tax Collector 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 pro-
visions shall be on the exceptant thereto, and when any sale shall have
been finally ratified by the Court, as herein provided, the order of ratifi-
cation shall be conclusive as to the regularity of the Tax Collector's pro-
ceedings therein and of said sale, and shall not be open to inquiry except
in case of fraud or collusion in said proceedings and sale on the part of
or between the Tax Collector and purchaser; 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; and if taxes be due and
owning upon real and personal property by any taxpayer the whole of said
taxes shall be a lien on said real property, and sail real property may be
sold to pay the same without regard to the existence of personal property,
(b) Whenever it becomes necessary for said Tax Collector to enforce
the payment of taxes by sale of personal property, the said Tax Collector
shall make out a bill of such taxes in the usual form, with an order at
the bottom of said bill directing the Sheriff of Worcester County, or any
Constable having jurisdiction to make levies under writs of fieri facias
within the corporate limits of Snow Hill to levy upon the personal prop-
erty of the delinquent, and to sell the same to satisfy and pay the taxes
so due, and it shall be the duty of the said Sheriff or Constable, upon
receiving such tax bill and order, to levy upon and sell the personal prop-
erty 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 Tax Collector, the amount due on said tax