ALBERT C. RITCHIE, GOVERNOR. 207

shall find that the provisions of this Act in relation thereto
have been complied with, the Court shall pass an order nisi
warning all persons interested in the property to be and appear
by a certain day named in the said order nisi to show cause
why said sale should not be ratified, and a copy thereof shall
be published as the Court shall direct; and if no objections to
the ratification of such sale be filed within the time limited by
said order nisi, or if objection be filed and the objector is
unable or fail to show that the Tax Collector has failed to
comply with the provisions of this Act, the sale shall be; finally
ratified by said Court; and for the purpose of hearing objec-
tions or passing orders under this Act, said Court shall be
deemed always to be open as in chancery proceedings. If the
objector to a sale under this Act show to the satisfaction of the
Court that the Tax Collector has failed to comply with the
provisions of this Act, said sale shall be set aside, and said
Tax Collector shall at once proceed to make a new sale of the
property. Upon the ratification of a tax sale under this Act
the Tax Collector shall convey to the purchaser the property
purchased by him upon the payment of the costs of such deed
by the purchaser; and the bond of the Tax Collector shall be
liable for the purchase money paid by the purchaser with
interest thereon if the sale be not ratified, and for all costs and
expenses accruing from said sale. The Tax Collector shall
retain out of the proceeds of the 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 the. 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 substan-
tially complied with, and the burden of proof to show any
non-compliance with said provisions shall be on the exceptant
thereto; 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 Tax Collector's proceed-
ings therein of said sale, and shall not be open to inquiry,
except in case of collusion in said proceedings and sale between
the said Tax Collector and the purchaser, or of fraud on the
part of either of them, and whenever land shall be sold by the
Tax Collector as aforesaid, the owner thereof may redeem the
same within the period of twelve months from the date of such
sale by paying into the Circuit Court for Talbot County, to be
paid to the purchaser of such land, the amount of the purchase
money, with the interest thereon at the rate of fifteen per