826

LAWS OF MARYLAND.

act said courts shall be deemed to be always
open as in chancery proceedings. If the objector
to such sale show to the satisfaction of the judge
or judges that the treasurer has failed to comply
with the provisions of this act said sale shall be
set aside, in which case the treasurer shall
forthwith proceed to a new sale of the property ;
upon the ratification of such sale the treasurer
shall convey to the purchaser the property pur-
chased 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 all costs incurred in advertising,
making, reporting and ratifying such sale, and
shall pay over any excess to the owner or owners
of the property thus sold. No such sale shall be
set aside if the provisions of this act shall ap-
pear to have been substantially complied with,
and the burden of proof shall be on the excep-
tant thereto.
SEC. 15. And be it enacted, That if the said
treasurer shall, for himself or any other person,

Misdemeanor.

discount or buy, or receive for less than its face
and real value, any claim against said county,
the person so offending shall be deemed guilty of
a misdemeanor, and, upon indictment and con-
viction, shall be fined not less than one . hun-
dred nor more than five hundred dollars for
each and every such offence.
SEC. 16. And be it enacted, That it shall be

Power to as-
sess.

the duty of said treasurer to inform himself by
all lawful means of all property, stocks or invest-
ments in said county liable to taxation and not
included in the last revised list of assessments,
and of all buildings and improvements, and of all
property created or acquired since said revised
assessment ; and he shall value the same at the
full cash value thereof, and shall make return
thereof to the said county commissioners; and
for the purposes of this section the said treas-
urer shall be clothed with the powers of general
assessor, and his valuation of such property