ART. 81] SALES BY COLLECTORS AND MINISTERIAL OFFICERS. 531

the House, and said General Assembly shall provide, either by
separate bill or by including the same in a general appropriation
bill, for the repayment of said several sums of money to the col-
lectors respectively entitled to the same.

Sales by Collectors.

1892, ch. 577.

63 A. On the final ratification of any sale of real estate made
by a tax collector or other person authorized under the provis-
ions of this article to make the same, and after the period allowed
for redemption shall have expired, the clerk of the court ratifying
and confirming said sale shall forthwith proceed to record and
properly index the proceedings relating to said sale in a well-
bound book, to be kept for the purpose, for which recording and
indexing he shall be entitled to charge the same fees as in the
case of the recording and indexing of other gales of real estate
now required by law to be recorded, which fees shall be taxed as
part of the costs of the proceedings, to be paid out of the pro-
ceeds of said sale of real estate, if there shall be so much remain-
ing after the satisfaction of the taxes, charges on said real estate
and the costs of sale as provided by this article to be paid; other-
wise to be charged against and paid by the purchaser.

Sales by Ministerial Officers.

1892, ch. 518.

64. Whenever a sale of either real or personal property upon
which taxes are due and payable shall be made by any minist-
erial officer, under judicial process or otherwise, all sums due and
in arrears for taxes, upon such property, from the party whose
property is sold shall be first paid and satisfied; and the officer
or person selling shall pay the same to the collector of the county
or city, if any, or to the treasurer if there be no collector.

Casualty Ins. Co. 's case, 82 Md. 565. Parlett v. Dugan, 85 Md. 413. State
f. Safe Deposit Co, 86 Md. 583.

1896, ch. 407.

64 A. Whenever a sale of either real or personal property of a
corporation, from which State taxes are due and payable, shall
be made by any sheriff, constable, trustee, receiver or other
ministerial officer, under judicial process or otherwise, all sums