776 LAWS OF MARYLAND. [CH. 385

the purchase price of any piece or pieces of real estate so sold
at tax and/or assessment sale and the taxes, assessments,
interest, penalties and costs and all accrued taxes, assessments,
interest, penalties, and costs on said real estate, due and
payable to the said Commissioners of Bowie.

Taxes on personal property shall be collected in the same
manner as is now provided by law for the collection of such
taxes due Prince Prince George's County.

Whenever any real estate shall have been bought in, as
herein provided, by the Commissioners of Bowie, at any tax
and/or assessment sale made under the provisions of this Act
and the same shall not have been redeemed within the time
provided for the redemption thereof, and not set aside by the
Court for defects in the levying of such taxes or the making
of such assessments, the said Commissioners of Bowie, as an
additional and cumulative means of enforcing the payment of
taxes and/or special assessments, interest, penalties and costs
against real estate, which have accrued prior to the date of
this Act, or which shall thereafter accrue, and in no wise in
derogation of the remedy hereby given, may, after the time
of redemption has expired, file a plenary proceeding in equity
in the Circuit Court for Prince George's County, Maryland,
to reaffirm >and finally establish a lien upon said respective
pieces of real estate so laid to it, for the taxes and/or assess-
ments, interest, penalties and costs so assessed and charged
against the same and to obtain a decree for the enforcement
thereof. The owner or owners of each piece of real estate
upon which such taxes and/or assessments, interest, penalties
and costs are sought to be enforced, shall be made parties
defendant in said suits, and if residents of the State of Mary-
land shall be personally served with process, and if non-
residents shall be served with process, by publication, as is
provided by law in other equity cases.

The said Court is hereby given jurisdiction to hear and
determine such causes, establish such liens and decree the
enforcement thereof. If said Court shall determine that said
taxes and/or assessments were legally levied or made by said
Commissioners of Bowie, any defect or irregularity in the tax
and/or assessment sale or in the proceeding upon the report
thereof shall not be a defense to any such suits, all such
decrees shall be enforced by the sale of the real estate through
a trustee appointed by the Court in the same manner as de-
crees of said Court are authorized to be enforced by law. From
the proceeds of the sale there shall be paid the proper costs
and expenses of such Court proceedings and sale, second, all
Town, County and State taxes and assessments with interest,
penalties and costs, and the balance, if any, paid to the owner
or owners of record or to a mortgagee or lienholder thereon,