ROBERT M. McLANE, ESQUIRE, GOVERNOR.

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SEC. 200, SUB-SEC. 4. When any real estate shall be

sold under the provisions of this article for taxes, the

same shall be reported to the circuit court for said

Report said to

county by the treasurer, upon which report, if the

court.

court shall find the proceedings regular, and that

the provisions of law in relation thereto have been

complied with, there shall be a brief order nisi passed,

and a copy thereof published, as in case of judicial

sales by trustees; and if no sufficient cause be shown

to the contrary, the sale shall be ratified by said

court; but, if sufficient cause be shown to the con-

trary in the judgment of said court, said sale shall be

set aside, in which case the treasurer shall proceed to

a new sale of the property; upon the ratification of

such sale the treasurer shall convey to the pur-

Convey to pur-

chaser the property purchased by him, upon pay-

chaser

ment 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 costs of notices, levy, sale, and of the report thereof

to the court, and shall pay over any excess to the

Pay excess to

owner or owners of the property thus sold. No such

owner.

sale shall be set aside if the provisions of law shall

appear to have been substantially complied with, and

the burden of proof shall be on the exceptant thereto.

SEC. 200, SUB-SEC. 5. The treasurer shall be entitled

to the following fees for levying upon property to en-

force payment of taxes : If the property be sold

Fees allowed to

the treasurer shall receive five per cent, on the gross

treasurer.

amount of sales, with his expenses as aforesaid, but if

the amount due be paid without sale he shall receive

three per cent, on the amount collected, and his ex-

penses as aforesaid, to be paid by the party paying,

who shall be entitled to an itemized bill; and if the

treasurer, or any clerk, agent, or deputy of such treas-

urer, shall ask, demand or receive any greater costs or

fees than are allowed by the provisions of this article,

or shall receive any pay or commission for or on ac-

count of any advertising, printing or surveying, or any

contract therefor, or for anything which may be done

under the provisions of this article, or shall for him-

self or any other person, discount or buy, or receive