ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

693

payer; and the said sheriff's 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

issued to him.

54. 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

Order nisi.

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 or

fails to show that the treasurer has failed to comply with the

provisions of this sub-title of this article, the sale shall be rati-

fied by said court; and for the purpose of hearing objections or

passing orders under this sub-title of this article, said court shall

be deemed to be always open as in chancery proceedings; if the

objector to such sale shows to the satisfaction of the court or the

judge thereof, that the treasurer has failed to comply with the

provisions of this sub-title of this article, said sale shall be set

aside, and said 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,

Convey.

upon the 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 prop-

erty thus sold; no such sale shall be set aside if the provisions

of this sub-title of this article shall appear to have been sub- _:

Burden of

stantially complied with, and the burden of proof shall be on the

proof.

exceptant thereto; and when such sale shall have been finally

ratified by the court, or one of the judges thereof, as herein pro-

vided, the order of ratification shall be conclusive as to the regu-

larity of the treasurer's proceedings therein and of said sale, and

shall not be open to inquiry, except in case of fraud or collusion

in said proceedings and sale on the part of or between the treas-

urer and purchaser; this section shall not apply to real estate

the title of which remains in the State.

55. The treasurer shall be entitled to the following fees : for

advertising property for sale under the provisions of section fifty-

two, of this sub-title of this article, to enforce the payment of

taxes, if the property be sold the treasurer shall receive five per