750

LAWS OF MARYLAND.

be appended a notice that if such tax or taxes, interest, penal-
ties and costs of sale be not paid before the first Monday of
August next following, the said treasurer will on said day at
10 o'clock A. M. at the court house door, in the town of Upper
Marboro, in said county, proceed to offer each of the said par-
cels of real estate for sale at public auction to the highest bid-
der for cash, to satisfy said taxes, interest, penalties and costs
of sale, for which the same is liable; beginning with the first
parcel on said list and continuing on in the order of eaid list,
from day to day, from 10 o'clock A. M. until three o'clock
P. M., Sundays excepted, until all shall have been offered for
sale. And on said day of sale the treasurer shall proceed to
make said sale in conformity with said published notice. There-
after all proceedings in the matter of the pales made as required
by this section shall be in conformity with those provided for
the annual sales made on the first Monday of March in each
year, except that the report of sale shall be made on or before
the first Monday of September next following said sale, excep-
tions to such sales shall be filed on or before the first Monday
of October next following, and the period of redemption shall
be two years from the first day of sale, to wit, the said first
Monday of August. All provisions of this article relating to
tax sales, so far as they may be applicable to the tax sales
required by this section are hereby expressly made applicable
thereto.

116 J. All the instructions and directions by law given for

Instructions
and direc-
tions.

the assessing of lands and personal property, the levying and
collecting of taxes, and tax sales and conveyances, which are
not necessarily jurisdictional, shall be deemed only directory,
and no error or informality in the proceedings of any of the
officers entrusted with the same, which is not necessarily juris-
dictional, shall vitiate or effect any such assessment, tax sale or
conveyance. Upon the setting aside of a tax deed or the
destruction of a tax title at law or in equity, the purchase
money paid at tax sale for the land recovered shall be a first
lien upon said land and premises, and said lien shall be enforce-
able in equity by the person entitled to the same, as is a ven-
dor's lien. Likewise the value of buildings and improvements
made thereon in good faith by the holder of said tax title or
those under whom he claims any tax deed herein directed to
be executed by the treasurer, shall be executed by the treasurer
for the time being when the same is demanded ; and he shall
receive the balance of purchase money due upon the land to
be conveyed. Money paid in redemption of property sold at