662 LAWS OF MARYLAND. [CH. 226

thirty days from receiving the subpoena showing precisely the
manner of service. Said court shall have power to regulate
the proceedings hereunder by rules of court not inconsistent
with law or with the equity rules of the Court of Appeals ap-
plicable thereto. From the action of the court in ratifying or
refusing to ratify a sale after exceptions filed thereto, any
party to the cause may appeal to the Court of Appeals, such
appeal to be taken within the same time and in the same man-
ner as other appeals in equity cases.

75. Upon the final ratification of the sale, the Collector
shall after retaining out of the proceeds of the sale the amount
of all taxes, interest and penalties thereon, together with all
court costs, costs of notice, levy, sale and report of sale, exe-
cute, acknowledge and deliver a deed conveying to the pur-
chaser the property purchased and such deed shall convey a
conclusive title to the property sold and conveyed as against
any person or persons who may have been personally served
with subpoena as provided in the preceding section, and all
persons claiming by, under or through him or them by virtue
of any conveyance or transfer or transmission of title subse-
quent to the service of said subpoena, and a prima facie title
as against all other persons.

76. Any excess of the proceeds of sale remaining in the
hands of the Collector after retaining the amounts allowed by
law shall be paid to the owner of the property sold; and if the
owner cannot, after reasonable effort, be found, or if such
owner refuse to receive said balance, then the Collector of the
county or the City Register of Baltimore City shall deposit
the same under order of court in bank for the benefit of such
owner, the same to be paid such owner upon demand.

77. If within the time limited by the order of court suffi-
cient cause be shown to the court for so doing, the sale shall
be set aside, in which case the Collector shall proceed, if all
taxes be not paid, within thirty days, to a new sale of the
property, and shall refund to the previous purchaser the entire
amount paid by him at such sale; provided no sale shall be set
aside if the provisions of law shall appear to be substantially
complied with, and if the title passing to the purchaser there-
under would be good and merchantable (in fee simple unless
some lesser estate was expressly sold); and no such proceeding
shall be referred to a master in chancery. If any purchaser,