REVENUE AND TAXES. 1051

shall be published in such manner as the court shall direct but not less
than once a week for four different weeks. At the time of entering said
order there shall issue out of the court a subpoena directed to the person
against whom the tax or assessment is last charged as shown on the books
and report of the Collector commanding such person within the time
limited in the order nisi to show cause by such time why the sale should
not be finally ratified and confirmed. Said subpoena if practicable shall
be served by the sheriff upon such person, and also upon any person who
may be found in actual possession of the property, and if no person be in
such actual possession, shall be conspicuously posted by the sheriff on the
property. The sheriff shall make his return within thirty days from
receiving the subpoena showing precisely the manner of service. Said
court shall have power to regulate the proceedings hereunder by rules of
court not inconsistent with law or with the equity rules of the Court of
Appeals applicable thereto. From the action of the court in ratifying or
refusing to ratify a sale after exceptions filed thereto, any party to the
cause may appeal to the Court of Appeals, such appeal to be taken within
the same time and in the same manner as other appeals in equity cases.
Cited but not construed in Realty Corp, v. Safe Dep. & Tr. Co.. 160 Md. 468.

1929, ch. 226, sec. 75.

75. Upon the final ratification of the sale, the Collector shall after
retaining out of the proceeds of the sale the amount of all taxes, interest
and penalties thereon, together with all court costs, costs of notice, levy,
sale and report of sale, execute, acknowledge and deliver a deed conveying
to the purchaser the property purchased and such deed shall convey a
conclusive title to the property sold and conveyed as against any person or
persons who may have been personally served with subpoena as provided
in the preceding section, and all persons claiming by, under or through
him or them by virtue of any conveyance or transfer or transmission of
title subsequent to the service of said subpoena, and a prima facie title as
against all other persons.

1929, ch. 226, sec. 76.

76. Any excess of the proceeds of sale remaining in the hands of the
Collector after retaining the amounts allowed by law shall be paid to the
owner of the property sold; and if the owner cannot, after reasonable
effort, be found, or if such owner refuse to receive said balance, then the
Collector of the county or the City Register of Baltimore City shall de-
posit the same under order of court in bank for the benefit of such owner,
the same to be paid such owner upon demand.

1929. ch. 226. sec. 77.

77. If within the time limited by the order of court sufficient cause
be shown to the court for so doing, the sale shall be set aside, in which
case the Collector shall proceed, if all taxes be not paid, within thirty
days, to a new sale of the property, and shall refund to the previous pur-