922 LAWS OF MARYLAND. [CH. 458

stantially complied with, shall finally ratify said sale, and its
action shall be final and conclusive of all questions arising about
said sale. In case the said court find a valid objection, or that
the provisions of this Act have not been substantially complied
with, and shall not finally ratify such sale, the court shall
award costs, in its discretion, and the collector may re-adver-
tise and sell said property for the payment of said taxes, and
shall first refund the purchase money to the purchaser. If said
sale is finally ratified, the purchaser shall pay the costs incurred
in making report of said sale, together with the costs of record-
ing the proceedings, and thereupon the collector shall make a
deed for said property to the purchaser at purchaser's expense.
If objections or exceptions are filed to the ratification of any
sale so reported, the burden of proving non-compliance with
the provisions of this Act shall be upon the person making the
objections or exceptions, and no case shall be re-opened after
final ratification, except for fraud or collusion on the part of
the collector and purchaser. All moneys received from the sale
of any property under this Act shall be paid by the collector
to the Mayor and Council of Crisfield, who, after deducting
the amount of taxes, penalties and costs of sale, shall on de-
mand pay the balance of the purchase money to the owner of
the property sold. If such owner does not demand and will not
receipt for said balance or for any reason, cannot legally receipt
therefor, then the same shall be deposited in a bank of Crisfield
designated by the Council, paying interest on deposits, to the
credit of the Mayor and Council of Crisfield, for the use of
delinquent taxpayers, and shall be only paid out by checks
signed by the Treasurer and countersigned by the Mayor. The
Clerk shall open an account against the Mayor and Council of
Crisfield for the use of delinquent taxpayers, in which they
shall be charged as debtors with excess from each sale, showing
the amount due each delinquent owner, also crediting them
whenever such owner is paid, said owner to receive said excess,
with due proportion of interest earned; said money so deposited
not to be used for any other purpose than payment of those
entitled thereto. Once in every ten years the. Mayor and Coun-
cil shall publish in a newspaper in Somerset County a state-
ment of all sums remaining in this fund, and the names of the
person or persons entitled thereto, the expense of said publica-
tion to be paid out of said fund. If at the expiration of one
year from the date of said publication any part of said fund
shall be unclaimed, then that which is not claimed shall become
the property of said Mayor and Council of Crisfield, and shall