JOHN WALTER SMITH, ESQ., GOVERNOR.

91

fee, 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 treasurer the amount due on said tax bill, and
any surplus which may remain after the payment of taxes,
interests and costs shall be paid by said sheriff to such
delinquent taxpayers ; and the said sheriff's bond shall be
liable for all such tax bills placed in his hands by such
treasurer to the same extent and in the same manner that is
liable for execution claims issued to him.
SEC 16. And be it enacted, That when any real estate shall

CHAP. 78.

be sold under this Act for taxes, the sale, together with the
proceedings had in relation thereto, shall be reported to the
Circuit Court for Wicomico County by the treasurer, and if
upon the report the Court shall find that the provisions of
this Act in relation thereto have been complied with, the
Court shall pass an order nisi warning all persons interested
in the property sold, to be and appear by a certain day, in
the said order nisi named, to show cause why said sale shall not
be ratified, and a copy thereof shall be published as the Court
shall direct; and if no objections to the ratification of such
sale shall be filed within the time limit by said order nisi as if
objection be tiled, and the objection is unable and fails to
show that the treasurer has failed to comply with the
provisions of this Act, the sale shall be finally ratified by
said Court; and for the purpose of hearing objections or pass-
ing orders under this Act said Court shall be deemed always
to be open as in chancery proceedings; if the objection to a
sale under this Act shows to the satisfaction of the Court that
the treasurer has failed to comply with the provisions of this
Act, said sale shall be set aside and said treasurer shall, at once,

Court to pass
an order nisi.

proceed to make a new sale of the property. Upon the ratifi-
cation of a tax sale under this Act the treasurer shall convey
to the purchaser the property purchased by him upon the
payment of the costs of such deed by the purchaser ; and the
bonds of the treasurer shall be liable for the purchase money
paid by the purchasers if the sale be not ratified, with interest
thereon, and for all costs and expenses accruing from said sale
the treasurer shall retain out of the proceeds of said sale when
ratified the amount of taxes and interest thereon and all
costs incurred in advertising, making, reporting and ratifying
such sale and shall pay over the excess to the owner of property
thus sold, and no sale under this Act shall be set aside if
the provisions thereof relating to sales shall appear to have
been substantially complied with, and the burden of proof to
show any non-compliance with said provisions shall be on the
exceptant thereto; and when any sale shall have been finally
ratified by the Court as herein provided, the order of. ratifica-

Property to
be conveyed.
Bond liable.