454 LAWS OF MARYLAND. [CH. 248

is being tried before a jury, to determine the amount of such
lien or claim, if any, and the amount of any expenses which
were properly incurred or which accrued prior to the date of
trial, including storage and advertising, and the judgment in
such action, if for the defendant, shall be either for the return
of the property replevied, or for the amount of such lien or
claim, and any accrued expenses which were properly incurred
by the defendant, including storage and advertising; and the
court may also allow a reasonable counsel fee to the defend-
ant's counsel. The burden of proof in such action shall be
upon the defendant to establish his claim or lien to the same
extent as if he were a plaintiff in an action to secure a judg-
ment on an open account.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1937.

Approved May 18, 1937.

CHAPTER 248.

AN ACT to repeal and re-enact with amendments Section 84
of Article 81 of the Code of Public General Laws of Mary-
land (1935 Supplement), title "Revenue and Taxes", sub-
title "Tax Sales", providing for an alternative procedure
for the sale of properties acquired by County Commissioners
of the several counties and the Mayor and City Council of
Baltimore City at tax sales.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 84 of Article 81 of the Code of Public Gen-
eral Laws of Maryland (1935 Supplement), title "Revenue and
Taxes", sub-title "Tax Sales", be and the same is hereby re-
pealed and re-enacted, with amendments, to read as follows:

84. At any time after any county, or the Mayor and City
Council of Baltimore shall have acquired property by con-
veyance from the Collector, the County Commissioners or the
Mayor and City Council of Baltimore, the latter acting
through its Comptroller with the consent of the Board of
Finance Commissioners of Baltimore City, may in their dis-
cretion either sell the said real estate at a private sale to the
next preceding former owner or other person having previous-
ly had an interest in the property either by way of absolute
conveyance or mortgage including former reversioners at and
for the sales price equal to the amount paid by said County