994 LAWS OF MARYLAND. [CH. 473

published by at least three weekly insertions in said news-
papers, the cost thereof to each newspaper publishing the
same shall be twenty-five cents per name, and at the end
of that time, if no cause shall be shown, the sale shall be
ratified and confirmed by the court, an appeal to be al-
lowed, however, to the exceptant to the Court of Appeals
of this State within thirty days from the time of the deci-
sion of the Circuit Court. The reports of said sales shall
be amenable in the discretion of the court to conform
to the facts in any matter set forth therein, and no sale
shall be set aside if the requirements of the law shall be
substantially complied with, nor for any matter of mere
form; when such sale shall be finally ratified, the pur-
chasers shall, upon payment of the purchase money, have a
good title to the property sold, and if the said ratification
shall be made by the court after exceptions filed by any
one interested in the property sold, the ratification of the
sale, subject to the appeal as aforesaid, shall be conclusive
as to the regularity of the sale, except in a court of equity
upon the ground of fraud or collusion or other usual equit-
able ground setting aside sales in a court of equity. In the
final ratification of said sales, the Court shall include
therein an order referring1 all proceedings in the case to
the regular auditor of the Court for a statement of accounts
and distribution of the moneys to the parties duly en-
titled to the same. The said auditor, after deducting the
taxes, expenses and costs and before he shall make said
distribution, shall ascertain from the Court records and the
claims filed in said proceedings if there are any creditors
of said delinquent taxpayers and distribute any surplus to
said creditors, according to the priority of their claims,
and the balance, if any, shall be distributed to the person
in whose name the assessment appeared, or to his heirs;
and said auditors' report shall be ratified as are other
auditor's reports in a Court of Equity. Upon the final rati-
fication of said auditor's report the said Treasurer shall
immediately pay over the amounts to the persons^to whom
audited; and in the event no heirs to whom any surplus
may be distributed being found, or in the event that the
person, persons or corporations to whom said balances are
audited cannot be found after reasonable diligent search,
the amount shall be paid to the County Commissioners of
Charles County for the general funds of the County. The
County Commissioners of Charles County are hereby au-
thorized after the receipt of such funds, to pay over to
the person, persons or corporations to whom such balance
may be audited, the said balance so audited, but if no per-