906 ARTICLE 4.

be set aside; in which case the said City Collector shall proceed to a new
sale of the property and bring the proceeds into court, out of which the
purchaser shall be repaid the purchase money paid by him to the City
Collector on said rejected sale, and all taxes assessed on said real estate
and paid by said purchaser since said sale, and all costs and expenses prop-
erly incurred in said Court, with interest on all such sums from the time
of payment; and if the purchaser has not paid the purchase money or the
subsequent taxes, to apply said proceeds to the payment of the taxes for
which said real property may have been sold, and all subsequent taxes
thereon then in arrears, with interest on the same, according to law, and
the costs of the proceedings; but such sales shall not be set aside if the
provisions of the law shall appear to have been substantially complied
with; and the burden of proof shall be on the exceptant to show the same
to be invalid under the law.

Co. Commr's Pr. Geo. Co. r. Clark, 36 Md. 206. Ex parte in the matter of the
Tax Sale of Lot 172, 42 Md. 196. Meyer v. Steuart. 48 Md. 423. Guisebert v.
Etchison, 51 Md. 488. Steuart v. Meyer. 54 Md. 454. Cooper v. Holmes, 71 Md. 20.
Textor v. Shipley, 77 Md. 476. Shaw v. Devecmon, 81 Md. 217. Richardson v. Simp-
son, 82 Md. 156. Baumgardner v. Fowler, 82 Md. 631. Keys v. Forrest, 90 Md. 130.
Taylor v. Forrest, 96 Md. 531. Cf., Margaff v. Cunningham's Heirs, 57 Md. 585.
Young v. Ward, 88 Md. 419, 420. Oppenheimer v. Levi, 96 Md. 304. Hewitt v.
Parsley, 101 Md. 207. Beth v. Levinson. 135 Md. 395.

1916, ch. 73.

48A. In any advertisement published in pursuance of the provisions
of Section 48, relating to the sale of improved real estate for non-payment
of taxes, it shall not be necessary to describe the property by metes and
bounds but a description giving the street number of the improvement,
and giving, with a substantial accuracy, the frontage and depth of the
lot, and a reference to the proceedings shall be sufficient. No proceeding
under said Section 48 for the confirmation of tax sales shall hereafter be
referred to a Master. In all such proceedings where the confirmation of
said tax sale is not contested, the following costs shall be taxed by the
clerk, and included in the amount to be paid for the redemption of said
property, and no more, viz: Clerk's costs $4, Appearance Fee $5, and the
necessary expense of advertising the order nisi. In order to reduce the
expense of advertising the order nisi it shall be the duty of the City
Solicitor to see that the order nisi is made as brief as possible to comply
with the requirements of the law.

1880, ch. 230. P. L. L. (1888), Art. 4, sec. 838. 1918, ch. 351.
49. Whenever the City Collector shall have distrained or levied upon
any goods or chattels in said city for non-payment of any taxes, State
or municipal, due by the owner thereof, before, making sale of property
so distrained or levied upon, said City Collector shall give notice by adver-
tisement published twice a week for one week prior to the day of sale,
and also on the day of sale, in three of the daily newspapers published in
said city, that he will sell for cash, at public auction, to the highest bidder,
on the; day and at the time and place mentioned in said advertisement,