502 LAWS OF MARYLAND.

aside; in which case the collector shall proceed to a new sale
of the property; upon the ratification of such sale the collector
shall convey to the purchaser the property purchased by him,
upon payment of the costs of such deed by the purchaser, and
the bond of the collector shall be liable for the money paid by
the purchaser in the event of the sale not being so ratified, with
interest, and for all costs and expenses accruing from such
sale. The collector shall retain out of the proceeds of the sale,
when ratified, the amount of taxes and interest thereon, and
costs of notices, levy, sale, and if the report thereof to the
Court, and shall pay over any excess to the owner of the prop-
erty thus sold. No such sale shall be set aside if the provisions
of the law shall appear to have been substantially complied
with, and the burden of the proof shall be on the exceptant
thereto.

43o. The collector shall be entitled to the following fees for
levying upon property to enforce payment of taxes: if the prop-
erty be sold, the collector shall receive five per cent, on the
gross amount of the sale, with his expense as aforesaid, but if
the amount due be paid without sale, he shall receive three per
cent, on the amount collected and his expenses as aforesaid, to
be paid by the party paying, who shall be entitled to an item-
ized bill; and if any collector or any clerk, agent or deputy of
such collector, shall ask, demand or receive any greater costs
for fees than are allowed by the provisions of this section, or
shall receive any pay or commission for or on account of any
advertising, printing or surveying, or any contract therefor, or
for anything which may be done under the provisions of any
of the sections of this sub-title of this article, or shall, for him-
self or any other person, discount or buy, or receive for less
than its face and real value, any claim against said county or
certificate of indebtedness issued thereby, the person so offend-
ing shall be deemed guilty of a misdemeanor, and upon indict-
ment and conviction shall pay a fine of not less than one hun-
dred nor more than five hundred dollars for each and every
such offense, one-half to go to the informer and the other half
to the school fund of said county.

43E. It shall be the duty of the collectors in their visits to
the different election districts of the respective collection dis-
tricts of the county for the purpose of collecting and receiving
the State and county taxes, and at all other times, to inform
themselves by all lawful means of all property, stock or invest-
ments in said county liable to taxation, and not included in the
last revised list of assessments, and of all buildings and im-
provements and of all property created or acquired since said
revised assessment, and shall value the same at the full cash