ART. 12.] COUNTY TREASURER. 1237

taxpayer; and the said sheriffs bond shall be liable for all such
tax bills placed in his hands by such treasurer, to the same extent
and in the same manner that it is liable for execution claims
jssued to him.

1888, ch. 515.

55. When any real estate shall be sold under the provisions of
this sub-title of this article, for taxes, the sale shall be reported
to the circuit court for said county by the treasurer, upon which
report, if the court shall find that the provisions of this sub-title
of this article in relation thereto have been complied with, there

shall be a brief order nisi passed and a copy thereof published as
in case of judicial sales by trustees; and if no objection to the
ratification of such sale be filed within the time limited by said

order nisi, or if objections be filed and the objector is unable to

show that the treasurer has failed to comply with the provisions
of this sub-title of this article, the sale shall be ratified by said

court; and for the purpose of hearing objections or passing orders
under this sub-title of this article, said courts shall be deemed to
be always open as in chancery proceedings. If the objector to
such sale shows to the satisfaction of the judge that the treasurer
has failed to comply with the provisions of this sub-title of this
article, said sale shall be set aside, in which case the treasurer

shall forthwith proceed to a new sale of the property; upon the
ratification of such sale the treasurer shall convey to the purchaser
the property purchased by him upon payment of the costs of
such deed by the purchaser, and the bond of the treasurer shall
be liable for the money paid by the purchaser in the event of

the sale not being so ratified, with interest, and for all costs and

expenses accruing from such sale. The treasurer shall retain out
of the proceeds of the sale when ratified the amount of taxes and
interest thereon, and all costs incurred in advertising, making,
reporting and ratifying such sale, and shall pay over any excess
to the owner of the property thus sold. No such sale shall be set
aside if the provisions of this sub-title of this article shall appear
to have been substantially complied with, and the burden of
proof shall be on the exceptant thereto.

Ibid.

56. If the said treasurer shall, for himself or any other person,

discount or buy, or receive for less than its face and real value.