3112 ARTICLE 81

This section referred to in construing sec. 200—see notes thereto. Ex parte Tax Sale
of Lot 172, 42 Md. 198.

Cited but not construed in Magraff v. Cunningham, 57 Md. 586.
See notes to secs. 197 and 200.

An. Code, 1924, sec. 60. 1912, sec. 54. 1904, sec. 52. 1888, sec. 51. 1844, ch. 236,
secs. 4 and 5. 1874, ch. 483, sec. 50. 1888, ch. 515. 1900, ch. 619.

199. The real estate of & delinquent taxpayer may be sold to pay state,
county or city taxes, whether there be personal property or not, the collector
complying with the provisions of the two preceding sections. This section
shall not apply to Garrett or Talbot Counties.

Fact that there is ample personal property out of which taxes may be collected
does not prevent sale of real estate. Title of purchaser. Thompson v. Henderson, 155
Md. 667.

In the light of this section evidence that there was ample personal property on
the premises to pay taxes at time real estate was sold is inadmissible. Dyer v. Boswell,
39 Md. 469.

Cited but not construed in Meyer v. Steuart, 48 Md. 425.

An. Code, 1924, sec. 61. 1912, sec. 55. 1904, sec. 53. 1888, sec. 52. 1867, ch. 186.

1870, ch. 312. 1872, ch. 384. 1874, ch. 483, sec. 51. 1888, ch. 515. 1898, ch. 123,

sec. 48. 1900, ch. 619. 1902, ch. 490. 1902, ch. 519. 1924, ch. 477.

200. In all cases where lands held in fee simple or by lease have been
sold according to law or shall be sold for payment of taxes in arrear, it
shall be the duty of the collector of taxes to report the said sale, together
with all proceedings had in relation thereto, to the Circuit Court for the
county where said lands are situate or where said lands are situate in the
City of Baltimore to the Circuit Court or Circuit Court No. 2 of said City;
the court to which said report shall be made shall examine the said proceed-
ings, and if the same appear to be regular and the provisions of law in
relation thereto have been complied with, shall order notice to be given by
advertisement published in such newspaper or newspapers as the court shall
direct, warning all persons interested in the property sold to be and appear
by a certain day, in the said notice to be named, to show cause, if any they
have, why said sale shall not be ratified and confirmed; and if no cause or
an insufficient cause be shown against the said ratification, the said sale
shall, by order of said court be ratified and confirmed, and the purchaser
shall, on payment of the purchase money, have a good title to the property
sold; but if good cause in the judgment of the said court be shown in the
premises, the said sale shall be set aside, in which case the said 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 collector on said rejected sale, and all taxes assessed on said
real estate and paid by the purchaser since said sale and all costs and
expenses properly 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 said proceeds shall be applied to the pay-
ment of the taxes for which said real property may have been sold, and all
subsequent taxes thereon then in arrear with interest on the same according
to law and the cost of the proceedings; but such sale shall not be set aside
if the provisions of 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. The aforegoing provisions of this section shall not apply
to Garrett and Talbot Counties.

See important footnote on first page of this article.