3062 ARTICLE 81

such actual possession, shall be conspicuously posted by the sheriff on the
property. The sheriff shall make his return within thirty days from re-
ceiving 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.

79. 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 con-
clusive 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 prima facie title as
against all other persons.

1929, ch. 226, sec. 76.

80. 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 deposit
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.

81. 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-
chaser the entire amount paid by him at such sale; provided no sale shall
be set aside if the provisions of law shall appear to be substantially com-
plied with, and if the title passing to the purchaser thereunder would be
good and merchantable (in fee simple unless some lesser estate was ex-
pressly sold) ; and no such proceeding shall be referred to a master in
chancery. If any purchaser, upon the sale being set aside, shall refuse to
receive the fund which the Collector shall tender, the same shall be reported
to the court and the latter shall direct its deposit in bank for the benefit
of such purchaser, the same to be paid him upon demand. The bond of
every Collector shall be liable for default in not refunding to the proper
person any sum or sums which may be due on account of any sale.

1929, ch. 226, sec. 78.

82. In all cases of the sale of real estate under this Article, the owner
or other person having an interest in the property prior to the sale (includ-