S54 CITY OF BALTIMORE. [ART. 4.

according to the provisions of existing laws, 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 of 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 pro-
visions 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 inter-
ested 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 purchase money, have
a good title to the property sold; but if good cause, in the judg-
ment 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 on all such sums from the time of payment
and if the purchaser has not paid the purchase money or the sub-
sequent taxes, to apply said proceeds to the payment of the taxes,
for which said real property may have been sold, and all subse-
quent taxes thereon then in arrears, with interest on the same,
according to law, and the costs of the proceedings; but such sale
shall not 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 to show the same to be invalid under the
law.

Ex parte in the matter of the Tax Sale of Lot 172, 42 Md 196. Meyer v.
Steuart, 48 Md 423. Steuart v Meyer, 54 Md 454

1880, ch 230.

838. Whenever any collector of taxes in Baltimore city shall
have distrained or levied upon any goods or chattels in said city