ALBERT C. RITCHIE, GOVERNOR. 571

of Somerset County to levy upon the personal property of
the delinquent and to sell same to satisfy and pay the taxes
so due, and it shall be the duty of said Sheriff upon re-
ceiving such tax bills and order, to levy upon and sell the
personal property of such delinquent in the same manner
and upon the same notice required in other cases, and he
shall be entitled to the same fees as if he were proceeding
under an execution from a Justice of the Peace, and he
shall immediately after such sale pay over to the said
"Town Clerk, Treasurer and Collector of Princess Anne"
the sum due on said tax bills, and any surplus which may
remain after the said payment of taxes, interest and costs
shall be paid by said Sheriff to the delinquent taxpayer,
and the said Sheriff's bond shall be liable for all such tax
bills placed in his hands by such "Town Clerk, Treasurer
and Collector of Princess Anne" to the same extent and in
the same manner that it is liable for execution claims
issued to him.

317P. When any real estate shall be sold for taxes,
under the provisions of this sub-title, after June 1st, 1933,
the sale together with the proceedings had in relation
thereto, shall be reported to the Circuit Court for Somerset
County, in equity, by the said "Town Clerk, Treasurer and
Collector of Princess Anne, " and if upon the report the
Court shall find the provisions of this sub-title in relation
thereto have been complied with, the Court shall pass an
order nisi requiring all persons interested in the property
sold, to be and appear by a certain date in the order nisi
named, but not less than sixty days from the date of said
order, to show cause why said sale shall not be ratified, and
a copy thereof shall be published not less than once in three
successive weeks, as the Court may direct, and if it appear
to the Court that said order nisi was published as herein
provided, and if no objections to the ratification of such
sale shall 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 "Town Clerk, Treasurer and Collector of
Princess Anne" has failed to comply with the provisions of
this sub-title, and if the said real estate be not redeemed
as hereinafter provided, the sale shall be ratified by the
Court, but not until after the expiration of one year from
the date of the sale of said real estate, and if the objections
to sale under this section show to the satisfaction of the
Court that the said "Town Clerk, Treasurer and Collector
of Princess Anne" has failed to comply with the provisions
of this Act, the sale shall be set aside, and if the aforesaid