162 ANNE ARUNDEL COUNTY. [ART. 2.

bounds be necessary, nor shall a greater sum than four dollars be
paid for any newspaper advertisement thereof.

1884, ch. 462

231. When any real estate shall be sold under the provisions
of the preceding section, 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 the proceedings regular, and that
the provisions of law in relation thereto have been complied with,
there shall be a brief order nisi passed, and a copy thereof pub-
lished, as in case of judicial sales by trustees; and if no sufficient
cause be shown to the contrary, the sale shall be ratified by said
court; but if sufficient cause be shown to the contrary in the
judgment of said court, said sale shall be set aside; in which case
the treasurer shall 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 treas-
urer 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 costs of notices, levy, sale,
and of the report thereof to the court, 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 law shall appear to have
been substantially complied with, and the burden of proof shall
be on the exceptant thereto.

Ibid.

232. The treasurer shall be entitled to the following fees for
levying upon property to enforce payment of taxes: If the
property be sold the treasurer shall receive five per cent, on the
gross amount of sales, with his expenses as aforesaid, but if the
amount due be paid without sale he shall receive three per cent.
on the amount collected, and his expenses as aforesaid, to be paid
by the party paying, who shall be entitled to an itemized bill;
and if the treasurer, or any clerk, agent or deputy of such treas-
urer, shall ask, demand or receive any greater costs or fees than