566 LAWS OF MARYLAND.

tion owning the property (or who shall have subsequently ac-
quired the same, after said taxes have been levied) upon which
said taxes may be due, in a civil suit, before any Justice of the
Peace or Court of record of the State of Maryland, and said
taxes shall be a prior lien on any such personal property, and
a judgment against such person, firm or corporation shall be a
lien against any such property, or any other property, real or
personal, held by said person, firm or corporation, and shall be
subject to execution as is now provided by law; but shall not
be subject to any exemption whatsoever.

SEC. 58D. When any real estate shall be sold under the pro-
visions of Section 58s, the sale shall be reported to the Circuit
Court for Anne Arundel County, upon which report there shall
be a brief order nisi published, as in cases of judicial sales by
trustees; and if the Court shall find that the provisions of said
section have been complied with, the sale shall be ratified.
Upon the ratification of said sale, the Collector and Treasurer
shall convey to the purchaser of the property purchased by
him, upon payment of the costs of the deed by the purchaser;
and the bond of the Collector and Treasurer shall be liable for
the money paid by the purchaser in the event of the sale not
being ratified, and for all moneys accruing from such sale.
The Collector and Treasurer shall retain out of the proceeds of
the sale the amount of the taxes and interest thereon, and the
costs of notice, levy, sale and report thereof to the Court, and
pay over any excess to the owner of the property thus sold.
No sale shall be set aside if the provisions of the law shall ap-
pear to have been substantially complied with, and the burden
of proof shall be on the exceptant, and in all cases of the sale
of real estate under said section, the owner thereof, prior
to the sale, may redeem the same at any time within a year and
a day, by repayment to the purchaser thereof of the amount
paid by him, with interest thereon at the rate of six per cent,
per annum, from the day of sale.

SEC. 2. And be it enacted, That the following new section
be and the same is hereby added to said subtitle, to come in
after Section 58D, and to be designated as Section 58E.

SEC. 58E. All taxes so levied, as aforesaid, shall be collected
by the Collector and Treasurer within three years after the
levy thereof; and if the same be not collected within the said
three years, the parties from whom such taxes may be demanded
may plead this section in bar of any recovery thereof; and the
said Collector and Treasurer shall be liable for all such taxes,
if he fail to enforce the payment thereof within the time herein
specified.