ART. 81] SALES BY COLLECTORS. 1815

substantially complied with; and the burden of proof shall be
on the exceptant to show the same to be invalid. Where prop-
erty is erroneously sold for taxes in any of the counties of the
State of Maryland through an error in description, or for any
other reason, the parties purchasing said property at tax sales
shall be entitled to the same rate of interest as if the sale was
made in due and proper form, and whenever an error
is discovered at any tax sale, as aforesaid, the county
treasurer or the commissioners of any county in which there
is no treasurer shall make payment to the purchaser
of the property sold at said tax sale upon his transferring
to them his certificate of purchase at such sale from any
funds in their hands. This section shall not apply to Garrett,
Talbot nor Baltimore counties.

Co. Comm'rs v. Clark, 36 Md. 206. Ex Parte Tax Sale, 42 Md. 196.
Meyer v. Steuart, 48 Md. 423. Gulsebert v. Etchison, 51 Md. 478. Steuart
v. Meyer, 54 Md. 454. Margraff v. Cunningham's Heirs, 57 Md. 585. Cooper
v. Holmes, 71 Md. 26. Shaw v. Devecmon, 81 Md. 217. Richardson v.
Simpson, 82 Md 159. Baumgardner v. Fowler, 82 Md. 638. Taylor v. For-
rest, 96 Md. 531. Taylor v. Forrest, 96 Md 529.

1888. art. 81, sec. 53. 1860, art. 81, sec. 52. 1790, ch. 59. 1841, ch. 23, sec.
47. 1874, ch 483, sec. 52. 1900, ch. 619.

54. 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
Talbot county.

Ibid. sec. 54. 1860, art. 81, sec 53. 178,6, ch. 12, sec. 3. 1874, ch. 483, see. 53.

55. 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 commis-
sioners, mayor or president may, in writing, order that the
sale of the property distrained 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 distress may rightfully be
made, beyond which no sale shall be made of the goods in