JOHN WALTER SMITH, ESQ., GOVERNOR.

605

the premises ; personal property may be sold upon ten days'
notice by handbills so posted in the district and at the court-
house ; any advertised notice of the sale under the provisions
of this section shall be deemed sufficient if .it contains the
time, terms and place of such sale, the year or years for
which taxes are due, to whom the property is assessed, the dis-
trict where located, the quantity of land (if land) offered for
sale₃ if there be record evidence thereof, and a reference to
the liber and folio where the deed for said property may be
found and the date of the deed ; in no deed shall a description
by metes and bounds be necessary, nor shall a greater sum than
four dollars be paid for any newspaper advertisements thereof.

Section 43 F. When any real estate shall be sold under the

CHAP. 418.

provision of the preceding section, 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 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 is shown to the
contrary, the sale shall be ratified by the said Court; but if
sufficient cause be shown to the contrary, 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
purchaser the property purchased by him, upon 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 treas-
urer 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 if the report thereof to the Court, and
shall pay over any excess to the owner of the property thus
sold. No such sale shall be set aside if the provisions of the
law shall appear to have been substantially complied with, and
the burden of the proof shall be on the exceptant thereto.

Sale to be
reported to
Circuit Court
by treasurer.

Section 43 G. The treasurer shall be entitled to the following
fees for levying upon property to enforce payment of taxes:
if the property be sold, the treasurer shall receive five per
cent, on the gross amount of the sale, with his expense as
aforesaid, but if the amount due be paid without sale, he shall
receive three per cent, on the amount collected and his
expenses as aforesaid, to be paid by the party paying, who
shall be entitled to an itemized bill ; and if any treasurer, or
any clerk, agent or deputy of such treasurer, shall ask, demand

Fees allowed
treasurer.