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Collector of
State and
county
taxes.
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George's county, and shall have full power to enforce payment
thereof by sale of the property liable therefor, and to convey
a good title to any such property, real or personal, so sold by
him. Taxes assessed upon personal property shall not be a
lien thereon until the treasurer has distrained for the same,
which distress shall not be made before the first day of October
next after such taxes are due and in arrears, and the proceed-
ings shall conform to those for distress for rent but without a
warrant to distrain or the intervention of any other official.
Taxes assessed upon real estate shall be a first lien thereon from
the date of such assessment. The sales of any and all real
estate made by the treasurer for defaulted taxes shall be reported
by him under a general oath as to their fairness, to the Circuit
Court for Prince George's county, sitting in equity, and if it
appear that the requirements of the law have been complied
with, said court shall finally ratify the same unless cause to the
contrary be shown by the owner or owners or those in privity
with him or them on or before the first Monday of May next
after the first day of such sale, to wit, after the first Monday
of March. If any one lawfully interested shall show cause in
writing against the ratification of the sale of any parcel of land
the court shall proceed therein to determine the same according
to its usual practice in the matters of exceptions to sales, and
an appeal by either party to the Court of Appeals shall be
allowed from any final order rendered therein, provided the
same be taken within two months from the date of such order,
and the record be forwarded within three months from the
date of appeal to said court. As to each and every parcel of
land reported sold against the ratification of the sale whereof
no cause has been shown, the said court shall forthwith con-
sider and determine the same, and in one decree, which shall
be written by the clerk thereof in the book containing said
report of sales and be signed by the judge passing the order,
finally ratify said report of sales except as to such sales, desig-
nating by their respective numbers as may hare been excepted
to or appear defective. When the court has set aside a sale of
property, the taxes, interest and penalties for which said prop-
erty was sold shall continue a lien thereon, and be collected by
the treasurer for the time being, and if not sooner paid said
property shall be resold by him at the next annual sale of real
estate for defaulted taxes. The general notice of sale when
published, as hereinafter required, shall have the force of a
summons served upon all persons interested in any land therein
advertised, commanding them to appear in such court on or
before the first Monday in May next after the first day of such
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