SOMERSET COUNTY. 1089

piece of real property, shall be paid by the owner of the prop-
erty on or before the sale of same. The notice of sale shall be
sufficient if it contains the time, place and terms of sale, the
year or years for which the taxes are due, the name of the
person to whom the property is assessed, and a description of
the property sufficient to identify same. It shall not be neces-
sary for him to levy upon any land to be sold hereunder rather
than upon personal property. In case there is no real estate,
he may levy upon and seize any personal property belonging to
the delinquent taxpayers, and after giving at least ten days'
notice of the time, place and terms of sale by notice posted at
the door of the office of the Mayor and Council of Crisfield, he
may sell the said personal property levied upon and seized, or
so much thereof as is necessary for the payment of the taxes so
due and the penalties thereon and the costs of the sale. The
collector shall be entitled to charge and receive a fee of one dol-
lar for each sale made by him hereunder.

78. When the collector shall sell any real estate under this
Act he shall report the sale, with his proceedings relating
thereto, to the Circuit Court for Somerset County sitting in
equity, whereupon said court shall pass an order nisi thereon,
which order nisi shall be published for not less than three suc-
cessive weeks in some newspaper published in the City of Cris-
field at least one month before final ratification of said sale
warning the party to whom said property is assessed, and all
persons interested in said property, to appear in said court on
some certain day to be named therein and show 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 and con-
sidering, or if no objections are filed, the said court, if it is sat-
isfied that the requirements of this Act have been substantially
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 a valid objection, or that the provi-
sions of this Act have not been substantially complied with,
and shall not finally ratify such sale, the court shall award
costs, in its discretion, and the collector may readvertise and
sell said property for the payment of said taxes, and shall first
refund the purchase money to the purchaser. If said sale is
finally ratified, the purchaser shall pay the costs incurred in
making report of said sale, together with the costs of recording
the proceedings, and thereupon the collector shall make a deed
for said property 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 person making the