426 LAWS OF MARYLAND [CH. 95

WHEREAS, the procedure as to tax sales and the validity of
the sales heretofore made in Allegany County since the effec-
tive date of Chapter 761 of the Acts of 1943 is of immediate
interest and importance to many citizens of Allegany County
as well as to the County Commissioners of Allegany County;
now therefore

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That nine new sections be added to Article 1 of the
Code of Public Local Laws of Maryland (1930 Edition), title
"Allegany County," sub-title "County Tax Collectors," to be
known as Sections 122A, 122B, 122C, 122D, 122E, 122F, 122G,
122H and 122-1, to follow immediately after Section 122 of
said Article 1 and to read as follows:

122A. After the proceedings required by the preceding sec-
tion shall have been had, if the said taxes are not then paid,
the collector shall levy upon any property of the delinquent;
and, after giving twenty days⁷ notice of the time and place
of sale by advertisement in at least one newspaper in the
county, and also by notice posted at the court-house door,
shall, agreeably to said notice, either on the premises, or at
the court-house door proceed to sell by public auction, the
property so levied on, for cash to the highest bidder, retain-
ing out of the proceeds of such sales the amount of the taxes
due from such delinquent, with interest thereon together with
all the costs incurred in making the sale and paying the sur-
plus, if there be any, to the owner thereof.

122B, The real estate of a delinquent taxpayer may be sold
to pay state, county or city taxes, whether there be personal
property or not, the collector complying with the provisions
of the two preceding sections.

122C. In all cases where lands held in fee simple or by
lease have been sold according to law or shall be sold for pay-
ment of taxes in arrear, it shall be the duty of the collector
of taxes to report the said sale, together with all proceedings
had in relation thereto, to the Circuit Court for Allegany
County; the court shall examine the said proceedings, and if
the same appear to be regular and the provisions of law in
relation thereto have been complied with, shall order notice
to be given by advertisement published in such newspaper or
newspapers as the court shall direct, warning all persons in-
terested in the property sold to be and appear by a certain
day, in the said notice to be named, to show cause, if any
they have, why said sale shall not be ratified and confirmed;
and if no cause or an insufficient cause be shown against the
said ratification, the said sale shall, by order of said court be