REVENUE AND TAXES 3113

Where property is erroneously sold for taxes in any of the counties of
the State of Maryland through an error an description, or for any other
reason, the parties purchasing said property at tax sales shall be entitled
to the same rate of interest as if the sale was made in due and proper form,
and whenever an error is discovered at any tax sale, as aforesaid, the county
treasurer or the commissioners of any county in which there is no trea-
surer shall make payment to the purchaser of the property sold at said tax
sale upon his transferring to them his certificate of purchase at such sale
from any funds in their hands.

Tax sale without report to and ratification by court, and without record of previous
proceedings required by secs. 58 to 60 (old)—see secs. 197-199—is sufficient to give
title to purchaser. Gross v. King, 150 Md. 293.

Tax collector may, after expiration of his term, execute valid deed in pursuance
of official sale made by him. Wagner v. Goodrich, 148 Md. 320.

See notes to secs. 72, 150 and 199, and to art. 93, sec. 123.

The effect of an order of ratification by circuit court is to relieve purchaser from
onus of proving in first instance regularity of proceedings, that is, to establish for him
a prima jade case. Guisebert v. Etchison, 51 Md. 488; McMahon v. Crean, 109 Md.
665; Richardson v. Simpson, 82 Md. 159; Baumgardner v. Fowler, 82 Md. 638; Cooper
v. Holmes, 71 Md. 26; Stewart v. Meyer, 54 Md. 466.

No appeal being provided by this section from action of circuit court, no appeal lies.
Hull v. Southern Development Co., 89 Md. 11; Magraff v. Cunningham, 57 Md. 589;
Meyer v. Steuart, 48 Md. 425.

Although judge makes a preliminary examination to ascertain whether collector's
proceedings have been regular, yet order for publication is not final and all questions
touching validity of sale properly arise upon final hearing for ratification. Prince
George's County v. Clarke, 36 Md. 222.

A tax sale and proceedings under which it took place, held to be governed by the
local law applicable to Baltimore City, but report of sale and proceedings thereafter,
to be governed by sec. 63 of art. 81 of the Code of 1860. If judge finds upon preliminary
examination that proceedings are not regular, he may set the sale aside without the
notice by advertisement. Ex parte Tax Sale of Lot 172, 42 Md. 198.

A sale will be set aside if the collector sells more land than is reasonably sufficient
to pay taxes and charges thereon, where a division is practicable without injury.
Magraff v. Cunningham, 57 Md. 587. And see Dyer v. Boswell, 39 Md. 471.

For a sale set aside because description of property in advertisement was misleading
and insufficient, see Richardson v. Simpson, 82 Md. 159. And see Baumgardner v.
Fowler, 82 Md. 631. Cf. Cooper v. Holmes, 71 Md. 29.

For a case involving the relief in equity granted the owner in case of an invalid
tax sale, and conditions imposed upon such owner, see Steuart v. Meyer, 54 Md. 467.

Neither under this section nor under sec. 198 is the collector required to pay out
proceeds of sale (over and above taxes), under an audit of court, and hence it does
not appear that court has any power to state an audit. Suit on collector's bond;
variance. State v. Wilson, 107 Md. 134.

See notes to secs. 197 and 198.

An. Code, 1924, sec. 62. 1912, sec. 56. 1904, sec. 54. 1888, sec. 53. 1790, ch. 59.
1841, ch. 23, sec. 47. 1874, ch. 483, sec. 52. 1900, ch. 619.

201. Every collector making sale of property for the payment of taxes
shall be entitled to the same fees as a sheriff for selling property under
execution. This section shall not apply to Talbot County.

An. Code, 1924, sec. 63. 1912, sec. 57. 1904, sec. 55. 1888, sec. 54. 1786, ch. 12, sec. 3.

1874, ch. 483, sec. 53.

202. On any property being distrained or advertised for sale for public
dues or taxes, if the person whose property has been so executed shall apply
to the county commissioners, or mayor of the city of Baltimore, or the
president of the city council, alleging, under oath, that the whole sum, or
any part thereof, for which such distress has been made is not due for
public dues or taxes, the said commissioners, mayor or president may, in
writing, order that the sale of the property distrained shall be suspended

See important footnote on first page of this article.