HERBERT R. O'CONOR, GOVERNOR. 1425

sale, the court considers that the law pertaining to the same
shall have been fully complied with, he shall thereupon sign
one general order of final ratification of all such unredeemed
sales, and the treasurer shall convey by good and sufficient
deed the real estate so sold to the purchaser or purchasers
thereof. In the said final ratification of said sale, the court
shall include therein an order referring 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
entitled to the same. The said auditor, after deducting the
taxes, expenses and costs and before he shall make said distri-
bution, shall ascertain from the court records and claims filed
in said proceedings if there are any creditors of said delin-
quent 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 auditor's report
shall be ratified as other auditors' reports are ratified in a
Court of Equity.

(f) Upon the final ratification of said auditor's report the
said treasurer shall immediately pay over the amounts to the
persons to whom audited; and in event of no heirs to whom
any surplus may be distributed being found, after the ex-
piration of one year from the date thereof, the amount
shall be paid to the County Commissioners of St. Marys' Coun-
ty for almshouse expenses; and if no heirs shall establish
their claims to said amounts so received within a period of
twelve years from the date of said treasurer's bond the said
distribution shall be declared and considered as forfeited
absolutely to the county; but if within said period any heirs
shall establish by good and sufficient legal proof their claim
to such distribution, the county shall refund the said amount
with interest to the parties entitled to the same. Whenever
it shall be necessary to enforce the payment of taxes by sale
of personal property, the said treasurer shall make out a
bill of such taxes in the usual form, with an order at the
bottom of said bill directing the sheriff 'of said county to levy
upon the personal property of the delinquent, and sell the
same to satisfy and pay the taxes so due. And it shall be the
duty of the sheriff upon receiving said tax bill and order to
levy upon and sell the personal property of such delinquent
in the same manner and upon the same notice as he would
proceed under an execution, and he shall be entitled to the
same fees as if he were proceeding under an execution from
a justice of the peace; and immediately after such sale he
shall pay over to said treasurer said amount of sale, after
deducting his fees, and any surplus which may remain after
the payment of taxes, interest and costs shall be distributed