258 LAWS OF MARYLAND.

cation of such sale shall be filed within the time limit by said or-
der nisi, or if objection be filed and the objector is unable and fails
to show that the Treasurer has failed to comply with the pro-
visions of this Act, the sale shall be finally ratified by said 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 objection to sale under this
Act shows to the satisfaction of the Court that the Treasurer
had failed to comply with the provisions 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 a ratification of a tax
sale under this Act, the Treasurer shall convey to the purchaser
the property purchased by him upon the payments 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 adver-
tising, 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 relat-
ing to sales shall appear to have been substantially complied
with and the burden of proof to show any non-compliance with
said provisions shall be on the exceptant thereto, and when any
sale shall have been finally ratified by the Court, as herein
provided, the order of ratification shall be conclusive as to the
regularity of the Treasurer's proceedings therein and of said
sale, and shall not be open to inquiry except in case of fraud
or collusion in said proceedings and sale on the part of or be-
tween the Treasurer and the purchaser.

SEC. 17. And be it enacted, That every tax deed shall con-
tain the name of the former owner of the property it conveys
and the Clerk of the Circuit Court in whose office the same may
be recorded shall index in not only in the name of the grantor
and grantee, but also in the name of and as from the former
owner to the grantee.

SEC. 18. And be it enacted, That the Treasurer shall receive,
In addition to his regular compensation from Worcester County,
the following fees, which shall be payable only out of the pro-
ceeds of any sale made to enforce the payment of taxes, and
which shall be included in the costs and expenses of said sale for
advertising real property for sale under the provisions of this