28                                Laws of Maryland                        [Ch. 25

county to offer said property for sale to the highest bidder for cash,
which list and notice of advertisement shall be published in at least
one newspaper, published in Dorchester County, for three weeks
prior to the said second Tuesday in October; and upon the second
Tuesday in October in each year, the County Treasurer in person (or
by deputy, in case of sickness or other disability) shall proceed to
sell under the terms of said notice all property upon which taxes,
interest, costs or fees are in arrears 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.] to sell the property under the statewide
tax sale laws. If taxes be due and owing upon real and personal
property by any taxpayers the whole of said taxes shall be a lien on
said real property, and said real property may be sold to pay the same
without regard to the existence of personal property. [And any ad-
vertised notice of sale under this Act shall be deemed sufficient if it
contains the time, place, and terms of sale, the year or years for
which taxes are due, to whom the property is assessed, the district
and locality where located, the quantity offered for sale, or such
other description as shall be sufficient legally to identify said prop-
erty, and in no case shall a description by metes and bounds be re-
quired, unless it shall be necessary for the identification of such part
of real estate as may be sold under a division, and no levy upon land
shall be required when the same is sold by the treasurer by virtue of
the provisions of this Act, and no notice or notices other than those
provided for in this Act shall be necessary or required to make valid
any sale herein authorized to be made; and he shall retain out of the
proceeds of such sale the amount of taxes due from each delinquent,
with interest thereon, together with all costs incurred in making the
sale, and he shall pay the surplus, if any there be, to the owner there-
of, or to any one who shall be entitled thereto; but if the person en-
titled thereto resides outside of the county or is unknown or cannot be
found in said county, in any case he may pay the said surplus into
the court ratifying the sale, with a detailed statement showing such
surplus, and the said court may dispose of the same.]

[174. When any real estate shall be sold for the payment of taxes
in arrear, it shall be the duty of the treasurer to report the said sale
under oath, together with all the proceedings had in relation thereto
to the Circuit Court for Dorchester County. The court shall examine
the said proceedings, and if the same appear to be regular and the
provisions of the law in relation thereto have been substantially com-
plied with, it shall order notice to be given by advertisement, pub-
lished in such newspaper or newspapers as the court shall direct,
warning all persons interested 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 said ratification,
the said sale shall, by order of said court, be ratified and confirmed,
and the purchaser shall, on payment of the purchase money, have a
good title to the property sold; but if good cause, in the judgment of
said court, be shown in the premises, the said sale shall be set aside, in
which case the said treasurer shall proceed to a new sale of the prop-
erty, and shall bring the proceeds into court, out of which the pur-
chaser shall be repaid the purchase money by him to the said treas-
urer paid on said rejected sale, and all taxes assessed on said real
estate and paid by the purchaser after said sale and all costs and ex-
penses properly incurred under said sale and in said court, with in-