ART. 9.] CHARLES COUNTY. 735

to the enactment of this Act, and the Acts of which it is amen-
datory, in relation to or in aid of the duties of the office of
treasurer as were formerly required by them in respect to the
office of State and county collectors of taxes in said county.
The clerk of the Circuit Court, upon receiving from the treas-
urer a list of the real estate about to be advertised and sold
for taxes, shall verify the said treasurer's list by reference to
the libers and folios set out in the treasurer's list from the
records in the clerk's office. The said clerk shall receive a fee
of twenty-five cents for verifying each and every reference to
the liber and folio set out in the treasurer's list; and the said
clerk shall receive five dollars for filing a report of tax sales
made by the said treasurer as hereinbefore provided, docket-
ing the same and making other entries relative thereto; all of
said fees, as well as other costs and expenses, to be taxed
against and collected out of the proceeds of the property sold
for taxes. In all cases of sales where exceptions are filed, a
separate suit shall be docketed by the clerk on the equity
docket, and he shall receive from the party requiring any ser-
vice therein the same fees allowed for similar services in ordi-
nary equity suits, the said fee, as well as matters of procedure,
to be fixed by the court where otherwise not specifically pro-
vided by law, and the exceptions shall be heard by the court in
the usual manner that exceptions in chancery are generally
heard, except as to the taking of evidence, which shall be in
open court, if the court shall so order it, in all matters in the
hearing of such exceptions not specifically provided for herein,
the court shall hear the same under such regulations as it may
see fit to prescribe, in order to try the case upon its substantial
merits without regard to technical errors or formal inaccura-
cies, it being the distinct intention of this Act that it shall be
construed liberally in favor of maintaining suits and proceed-
ings for the collection of taxes against delinquent taxpayers.

SEC. 2. And be it enacted, That all Acts or parts of Acts in-
consistent with the provisions of this Act be and the same are
hereby repealed, and that this Act shall take effect from the
date of its passage.

Approved April 6, 1908.

CHAPTER 459.

AN ACT to add a new section to article 9 of the Code of Public
Local Laws, title "Charles County," sub-title "County Com-
misioners and County Treasurer," to come in after section
49A of article 9 of the Code of Public Local Laws, title