1226 REVENUE AND TAXES. [ART. 81.

incurred in making the sale, and paying the surplus, if there be-
any, to the owner thereof. This section shall not apply to Gar-
rett county.

Co. Comm'rs v. Clarke, 36 Md. 206. Ex Parte Tax Sale, 42 Md. 196. Meyer
v. Steuart, 48 Md. 423. Steuart v. Meyer, 54 Md. 454.

P. G. L., (1860,) art. 81, sec. 51. 1844, ch. 236, secs. 4-5. 1874, ch 483, sec. 50.

1888, ch. 515

51. The real estate of a 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 county

Dyer v. Boswell, 39 Md. 465. Margraff v. Cunningham's Heirs, 57 Md. 485.

Ibid. secs. 61,63. 1867, ch. 186. 1870, ch. 312. 1872, ch. 384. 1874, ch. 483,
sec. 51. 1888, ch. 515.

52. 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 the proceedings had in relation
thereto, to the circuit court for the county where said lands are
situate, or when said lands are situate in the city of 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 adver-
tisement 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 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 pay-
ment 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, ond all costs and expenses.