1424 LAWS OF MARYLAND. [CH. 809

the Land Records where the muniments to title to such prop-
erty are recorded if any such record of title appear.

(d) At least fifteen days prior to the time the said treasurer
proposes to advertise said real estate, he shall file with the
Clerk of the Circuit Court a complete list of delinquent tax-
payers whom he proposes to advertise for taxes in arrears,
and upon the receipt of the same the said clerk shall forth-
with make a diligent search for the title of said real estate,
and if any deed shall appear he shall enter the liber and folio
of said title on said list, and if no deed be found he shall so
enter on said list; and said entries shall be published as a
reference to title, for which said service the said clerk shall
receive as a fee twenty-five cents per delinquent for each and
every search so made; and the said clerk shall receive ten
dollars for filing, docketing and making all entries in relation
thereto, which shall Include recording the proceedings on a
record kept for that purpose, and said fees shall be taxed as a
part of the costs of said sale and apportioned between the
different delinquents. Immediately after the sale of any real
estate by said county treasurer he shall report the same to the
Circuit Court, and if it appears from the report of sale that
any of the said delinquent taxpayers are non-residents of the
State of Maryland, the said clerk shall issue and cause to be
published an order of publication to non-residents, as is re-
quired in suits in equity.

(e) After the expiration of twelve months from the date of
filing said report the clerk of said court shall cause to be
published an order of ratification nisi thereof, as is required
in sales made by said court, sitting as a Court of Equity, which
order nisi shall include all sales made in said report, and shall
be published for three consecutive weeks in the same news-
papers in which said advertisement of sales of real estate were
published. After the due publication of the said nisi order and
before the final ratification of sale shall be signed, the said
treasurer shall file a supplementary report showing the prop-
-erty redeemed, or excepted to, and that to which exceptions
[have not be filed, so that the judge taking cognizance of said
report shall only ratify such sales as have not been redeemed,
or excepted to, or if excepted to, the exception shall have been
dismissed. But where exceptions have been filed to any tax
sales, the exceptions shall be heard by the court in the usual
manner that exceptions in Chancery are generally heard; and
if said exceptions, or any of them, be sustained, or overruled,
the clerk shall enter on the docket "Exceptions sustained and
sale set aside" or "Exceptions overruled and sale ratified",
as the facts may be, designing the specific piece or parcel of
property to which the rulings of the court may apply. If
upon review of all the proceedings had in the case of such tax