106

LEVY AND COLLECTION OF TAXES. [ART. 11.

Proceedings.
42 Md 196

Baltimore, to the Circuit Court of said city; the court to which such
report shall be made shall examine the said proceedings, 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 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 should 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 pur-
chase-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 said purchaser, since
said sale, and all costs and expenses properly incurred in the said
court, with interest, and all such sums from the time of payment;
and if the purchaser has not paid the purchase-money, or the subse-
quent 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 cost of the proceedings; but such sale shall not be
set aside if the provisions of law shall appear to have been substan-
tially complied with; and the burden of proof shall be on the ex-
ceptant, to show the same to be invalid under the law.

Id s 52
Fees of collec-
tors making
sale

52, Every collector, making sale of property for the payment of
taxes, shall be entitled to the same fees as a sheriff for selling prop-
erty under execution.

Id s 53.
When county
commissioner,
mayor of the
city of Balti-
more, etc, may
suspend sale

S3. On any property being distrained or advertised for sale for
public dues or taxes, if the person whose property has been so ex-
ecuted shall apply to the county commissioners, or mayor of the city
of Baltimore, or the president of either branch 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 for
any time not exceeding ten days, and appoint a day and place for
the person distraining said property to exhibit his claim before the
county commissioners, or mayor and city council, and the said
county commissioners, or mayor and city council, shall adjudge the
sum due for which distress may rightfully be made, beyond which
no sale shall be made of the goods in such case, and may, if the
distress shall appear to them excessive, order such part of the goods
as they may think proper and just to be immediately released, and
may order either party to pay the costs.