1136 LAWS OF MARYLAND.

and any surplus which may remain after the said payment of
taxes, interest and cost shall be paid by said Sheriff to such
delinquent taxpayer, and the said Sheriff's bond shall be liable
for all such tax bills placed in his hands by such Treasurer to
the same extent and in the same manner that it is liable for
execution claims issued to him.

SEC. 227. And be it enacted, That when any real estate shall
be sold under this Act for taxes, the sale, together with the
proceedings had in relation thereto, shall be reported to the
Circuit Court for Somerset County by the Treasurer, and if
upon the report the Court shall find that the provisions of this
Act in relation thereto have been complied with, the Court
shall pass an order nisi giving three weeks' notice, naming all
persons interested in the property sold to be and appear by
a certain day in the said order nisi named to show cause why
said sale shall not be ratified, and a copy thereof shall be
published as the Court shall direct, and if no objections to
the ratification of such sale shall be filed within the time limit
by said order nisi, or if objections be filed and the objector is
unable and fails to show that the Treasurer has failed to
comply with the provisions of the Act, the sale shall be finally
ratified by the Court; and for the purpose of hearing objections
or passing orders under this Act said Court shall be deemed
always to be opened as in Chancery proceedings; if the objec-
tions to sale under this Act show to the satisfaction of the
Court that the Treasurer had failed to comply with the pro-
visions of this Act, said sale shall be set aside and said
Treasurer shall at once proceed to make a new sale of the
property.

Under the ratification of a tax sale under this Act the
Treasurer shall convey to the purchaser the property purchased
by him upon the payment of the costs of such deed by the
purchaser; and the bonds of the Treasurer shall be liable for
the purchase money paid by the purchasers if the sale be not
ratified, with interest thereon; and for all costs and expenses
accruing from said sale the Treasurer shall retain out of the
proceeds of said sale when ratified the amount of taxes and
interest thereon and all costs incurred in advertising, making,
reporting and ratifying such sale, and shall pay over the excess
to the owner of property thus sold, and no sale under this
Act shall be set aside if the provisions thereof relating to sales
shall appear to have been substantially complied with, and
the burden of proof to show non-compliance with said pro-
visions shall be on the exceptant thereto; and when any sale
shall have been finally ratified by the Court, as herein pro-
vided, the order of ratification shall be conclusive as the