1110 LAWS OF MARYLAND.

cause, if any they have, why said sale should not be ratified,
and for hearing said objections and ratifying such sale said
court shall be deemed always open, as in equity cases. On
hearing or if no objections are filed, the said court, if it is
satisfied that the requirements of this Act have been substan-
tially complied with, shall finally ratify said sale, and its action
shall be final and conclusive of all questions arising about said
sale. In case the said court find an objection, or the provisions
of this Act have not been substantially complied with, and
shall not finally ratify such sales, the court shall award costs
in its discretion. And the collector may re-advertise and sell
said property for the payment of said taxes, and shall first re-
fund the purchase money to purchaser. If said sale is finally
ratified, the purchaser shall pay the costs incurred in making
report of said sale, together with the cost of recording sEtme,
and thereupon the collector shall make a deed for said prop-
erty to the purchaser at purchaser's expense. If objections or
exceptions are filed to the ratification of any sale so reported,
the burden of proving non-compliance with the provisions of
this Act shall be upon the objectors or exceptant, and no case
shall be re-opened after final ratification except for fraud or
collusion on the part of the collector and purchaser. All
moneys received from the sale of any property under this Act
shall be paid by the collector to the Mayor and Council of Salis-
bury, who, after deducting the amount of taxes, penalties and
costs of sale, shall on demand pay the balance of the purchase
money to the owner of the property sold. If such owner does
not demand and will not receipt for said balance or for any
reason can not legally receipt therefor, then the same shall be
deposited in a bank in Salisbury, designated by the Couacil,
paying interest on deposits, to the credit of the Mayor and
Council of Salisbury, for the use of delinquent taxpayers, and
shall be only paid out by checks signed by the treasurer and
countersigned by the president of the Council. The clerk shall
open an account against the Mayor and Council of Salisbury
for the use of delinquent taxpayers, in which they shall be debt-
ors, with excess from each sale, showing the amount due each
delinquent owner, also crediting them whenever such owner is
paid. Said owner to receive said excess, with due proportions
Of interest earned; said money so deposited not to be used for
any other purpose than payment of those entitled thereto.
Once in every two years the Mayor and Council shall publish
in a newspaper printed in Wicomico county a statement o.F all
sums remaining in this fund, and the names of the person or
persons entitled thereto, the expense of said publication to be
paid out of said fund. If at the expiration of six years from