THEODORE R. MCKELDIN, GOVERNOR 1501

sary for him to levy upon any land sold hereunder. In
case there is no real estate, he may levy upon and seize
any personal property belonging to the delinquent tax-
payer and, after giving at least ten days notice of the
time, place, and terms of sale by notice posted at the court
house door in Salisbury, may sell the personal property
levied upon and seized, or so much thereof as is necessary,
for the payment of the taxes due, the penalties thereon,
and the costs of the sale.

94. Report to Circuit Court. —When the city treasurer
shall sell any real estate under the provisions of this
charter he shall report such sale with his proceedings re-
lating thereto to the Circuit Court for Wicomico County,
sitting in equity. Whereupon the court shall pass an order
nisi thereon, which order nisi shall be published for not
less than three successive weeks in some newspaper pub-
lished in the City of Salisbury at least one month before
final ratification of the sale, warning the party to whom
the property is assessed and all persons interested in the
property to appear in the court on some certain day to be
named therein and show cause, if any they have, why the
sale should not be ratified. For hearing the objections and
ratifying the sale the court shall be deemed always open,
as in equity cases. If objections or exceptions are filed to
the ratification of any sale so reported, the burden of
proving noncompliance with the provisions of this charter
shall be upon the objectors or exceptant.

95. Circuit Court Action. On hearing or if no objec-
tions are filed, the court, if it is satisfied that the require-
ments of this charter have been substantially complied
with, shall finally ratify the sale, and its action shall be
final and conclusive of all questions arising about the sale.
In case the court finds an objection, or the provisions of
this charter have not been substantially complied with, and
shall not finally ratify such sales, the court shall award
costs in its discretion. The city treasurer may re-advertise
and sell the property for the payment of the taxes, and
shall first refund the purchase money to purchaser. If the
sale is finally ratified, the purchaser shall pay the costs in-
curred in making report of the sale, together with the cost
of recording same, and thereupon the city treasurer shall
make a deed for the property to the purchaser at purchas-
er's expense. No case shall be reopened after final ratifi-
cation except for fraud or collusion on the part of the city
treasurer and the purchaser.

96. Receipts From Sale. All moneys received from
the sale of any property under this charter shall be kept