J. MILLARD TAWES, GOVERNOR                                 29

terest on all such sums from the time of payment; and if the pur-
chaser has not paid the purchase money or costs or any subsequent
taxes, said proceeds shall be applied to the payment of taxes for which
said property may have been sold, and all subsequent taxes due there-
on and in arrear, with interest on the same according to law, and
also the costs of the proceedings; but said sale shall not be set aside
if the provisions of the law shall appear to have been substantially
complied with, and the burden of proof shall be on the exceptant to
show the same to be invalid; and when any sale shall have been final-
ly ratified by the court, as herein provided, the order of ratification
shall be conclusive as to the regularity of the treasurer's proceedings
therein and of said sale, and shall not be open to inquiry except in
case of fraud or collusion in said proceedings and sale on the part
of or between the treasurer and the purchaser.]

[176. Whenever any real estate shall be sold for taxes, the owner
thereof or any person having any interest in the same, prior to the
sale, his heirs, personal representatives or assigns, or his, her or
their agent or attorneys, or any mortgagees, or other lien holders,
may redeem the same by paying into said court, within the period of
twelve calendar months from the date of the sale, for the purchaser,
the amount of the purchase money, with interest at the rate of six
per centum per annum, from the date of the sales and all proper
costs incurred, including a reasonable compensation for counsel
fees, not exceeding twenty dollars, to be fixed by the court, or by
agreement of the treasurer and the person interested therein.]

[177. When the time for redeeming the property shall have ex-
pired and the same has not been redeemed, the said treasurer shall,
by a good and sufficient deed, executed and acknowledged according
to law, convey the property sold, if the purchase money has been
paid, and if the court has finally ratified such sale, unto the pur-
chaser or purchasers thereof, their heirs or assigns; and if the treas-
urer, who made the sale, be dead or out of office when the time for
conveying the property has arrived, his successor then in office
shall convey the same.]

[179. The treasurer shall receive in addition to his regular com-
pensation from Dorchester County, the following fees: For advertis-
ing real property for sale under the provisions of this Act, if the
property be sold, the treasurer shall receive a fee of three dollars
and five per cent, of the gross amount of sales, with his expenses,
as provided in this Act, which shall be payable only out of the pro-
ceeds of any sale made to enforce the payment of taxes, and which
shall be included in the cost and expenses of said sale; but if the
payment be made after advertisement and before the sale, only the
fee of three dollars shall be charged by the said treasurer, in addi-
tion to the expenses already accrued; and said treasurer shall receive
a fee of fifty cents for making a statement of any taxes due on per-
sonal property when said taxes are to be collected by the sheriff or
constable under the provisions of Sections 172 and 173 of this Ar-
ticle, and the sheriff or constable shall include said fee in the cost of
said collection; and in all cases of the sale of real estate by the treas-
urer under the provisions of this Act there shall be allowed the said
treasurer from the proceeds of the sale in addition to other fees and
expenses a reasonable sum for counsel fees, not exceeding twenty
dollars, to be fixed by the court or agreement of the treasurer and
the person interested therein, for reporting said sale to and pro-