390                               Laws of Maryland                        [Ch. 305

unpaid, he shall immediately thereafter make up a list of all delin-
quents assessed with real estate, giving the names of the persons as-
sessed, with a brief description of the property, the district of its
location and such other description as the County Treasurer in his
discretion may deem necessary to render the same possible of identi-
fication, together with the amount of taxes in arrears thereon, in-
cluding all taxes on personalty in arrears by the owner of said real
estate, with a notice appended that if said taxes, together with all
interest, costs, expenses (which said expenses shall include Ten Dol-
lars ($10.00) for an attorney's fee and an auctioneer's fee of a sum
not exceeding Five Dollars ($5.00) and pro rata Court costs for each
property sold) and commissions accrued and to accrue are not paid
before the third Tuesday in May next ensuing, the Treasurer will
proceed at 10 o'clock A. M., on that day at the Court House in said
County to offer said property for sale to the highest bidder for cash,
which list and notice shall be published at least three successive
weeks prior to the third Tuesday in May appended to the report.

The said Court shall examine the said proceedings, and if the said

proceedings appear to be regular and the provisions of law in rela-

tion thereto have been substantially complied with, shall enter in

one Order Nisi, similar to and published in the same manner as in
the case of judicial sales by trustees, warning all persons interested
in the property sold to appear on or before the day designated in
such order to show cause why the same should not be finally ratified

and confirmed on a day to be designated in said order which shall.

not be less than thirty nor more than sixty days from the date of

the order. The purchaser at any such sale shall be deemed to be a

party in interest in the same manner as a purchaser at an ordinary

judicial sale. Such Order Nisi shall be published in such manner as

the Court shall direct but not less than once a week for four suc-

cessive weeks. After hearing exceptions, if any, the Court in its dis-

cretion shall in one order finally ratify and confirm all sales so made

and then entitled to be ratified and confirmed, and the purchaser or

purchasers of said property shall, if having fully complied with the

terms of sale, have a fee simple title to the said property; but if, in

the judgment of the Court good cause be shown against the ratifi-

cation of the sale of any parcel of land or other property so sold,

the said sale shall be set aside as to such parcel or property, in
which case the said County Treasurer shall, and he is hereby author-

ized to, within thirty days, proceed to a new sale of said property,

out of the re-sale of which shall be refunded the purchase money

paid to the County Treasurer on said rejected sale, and all taxes

assessed on said property since said sale, and all costs and expenses
properly incurred in said Court, with interest on all such sums from

the time of payment, but such sale shall not be set aside if the pro-

visions of law appear to have in a newspaper of general circulation
in Queen Anne's County; and upon the third Tuesday in May of
each year the County Treasurer shall proceed to sell under the terms
of said notice all property upon which taxes are in arrears and in-
terest, costs, expenses and commissions re accrued thereon and not
paid and shall continue such sale from day to day on each secular
day, legal holidays excepted, from 10 o'clock A. M. to 3 o'clock P. M.,
until all of said property shall have been offered and disposed of.
The purchasers at such sales shall be entitled to immediate posses-
sion and the right of immediate possession of the property so sold,
and to the rents accruing therefrom from the day of sale (subject,
nevertheless, to an accounting therefor upon redemption of the