FRANK BROWN, ESQUIRE, GOVERNOR.

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 district where
located, the quantity of land (if land) offered for sale, if there
be record evidence thereof, and a reference to the liber and
folio, when the title for said property may be found; in no case
shall a description by metes and bounds be necessary, nor shall
a greater sum than four dollars be paid for any newspaper
advertisement thereof; and it shall be the duty of the treasurer
to comply with the provisions of this section and enforce the
collection of taxes so remaining unpaid before the first day of
January next succeeding the time when he is herein required
to compel the payment of such taxes.

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SEC. 231. When any real estate shall be sold under the pro-
visions 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 be shown to the contrary,

To report
sale to court.

the sale shall be ratified by 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 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 owner of the property thus sold; no such sale shall be set
aside if the provisions of law shall appear to have been sub-
stantially complied with, and the burden of proof shall be on
the exceptant thereto.

Ratification
of sale.

SEC. 232. 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 sales, with his expenses as aforesaid ;
but if the amount due be paid without sale, he shall receive

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Fees of
treasurer.