192 LAWS OF MARYLAND. [CH. 110

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 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 between the
Treasurer and the purchaser.

And be it further provided, That at any tax sale the County
Commissioners may bid on and purchase any property real or
personal, to an amount sufficient to cover the amount of taxes
and interest due and the cost and ratification thereof; and the
Treasurer be and is authorized to convey any real estate to said
County Commissioners as provided for other purchasers, and
the said County Commissioners are hereby authorized and em-
powered to sell and dispose of any personal or real estate and
convey the same as any other purchaser may do. And the fund
derived from such sale or sales shall be paid to the Treasurer of
Wicomico County and used for any general expense or expenses
of said County.

Approved March 31st, 1916.

CHAPTER 110.

AN ACT to repeal and re-enact with amendments Section 364
of the Public Local Laws of Maryland, entitled "Washing-
ton County, " sub-title "Smithsburg. "

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 364 of Article 22 of the Code of Public Local