804 LAWS OF MARYLAND.

seize and take in execution any other personal property of the
delinquent.

119. Having taken the proceedings aforesaid, the said col-
lector, after giving at least twenty days' previous notice of the
time, place, manner and terms of sale by advertisement insert-
ed in some newspaper published in said county, and also by
notice set up for twenty days at the Court House door in Cam-
bridge, in said county, shall agreeably to said notice, proceed
to sell the property at public auction for cash on the premises,
or at some convenient place in the election district where the
property lies, or at the Court House door aforesaid. When
personal property alone is to be sold ten days' previous notice
shall be given by advertisement inserted in some newspaper or
by handbills conspicuously posted in the election district where
the property is kept, and such sale shall take place wherever the
property is kept or wherever the said collector appoints, and
the sale shall be for cash. He shall retain out of the proceeds
of such sale the amount of the taxes due from such delinquent,
with interest thereon, together with all costs incurred in mak-
ing the sale, and he shall pay the surplus, if any there be, to the
owner thereof, or to anyone who shall be entitled thereto; but
if the person entitled thereto resides outside of the county or
is unknown or cannot be found in said county, in any case he
may pay the said surplus into the Court, ratifying the sale,
with a detailed statement showing such surplus, and in the
said Court may dispose of the same.

119A. In all cases where lands shall be sold for the pay-
ment of taxes in arrear it shall be the duty of the collector to
report the said sale under oath, together with all the proceed-
ings had in relation thereto to the Circuit Court for the said
county. The Court shall examine the said proceedings, and if
the same appear to be regular and the provisions of the law in
relation thereto have been substantially complied with, it shall
order notice to be given by advertisement, published in such
newspaper or newspapers as the Court shall direct, warning
all persons interested in the property sold to be and appear by
a certain day in the said notice to be named to show cause, if
any they have, why said sale shall not be ratified and con-
firmed ; and if no cause or an insufficient cause be shown
against said ratification the said sale shall, by order of said
Court, be ratified and confirmed, and the purchaser shall, on
payment of the purchase money, have a good title to the prop-
erty sold; but if good cause in the judgment of the said Court
be shown in the premises the said sale shall be set aside, in
which case the said collector shall proceed to a new sale of the
property, and shall bring the proceeds into Court, out of which