ART. 81.] SALES BY COLLECTORS. 1227

properly incurred in the 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 payment 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 pro-
visions 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. This section shall not apply to Garrett
county.

Co. Comm'rs v. Clark, 36 Md 206. Ex Parte Tax Sale, 42 Md. 196. Meyer
v. Steuart, 48 Md 423. Guisebert v.Etchison, 51 Md. 478. Steuart v. Meyer,
54 Md. 454. Margraff v. Cunningham's Heirs, 57 Md. 585.

P. G. L , (1860,) art. 81, sec 52. 1790, ch 59. 1841, ch. 23, sec. 47. 1874,
ch. 483, sec 52. 1888, ch. 515.

53. 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 Garrett
county.

Ibid. sec. 53. 1786, ch. 12, sec. 3. 1874, ch. 483, sec. 53.

54. 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 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 dis-
trained 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 dis-
tress 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.