690                             LAWS OF MARYLAND                      [CH. 441

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
property, and in no case shall a description by metes and bounds be
required, 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.]

[353.

When any real estate shall be sold for taxes, under the provisions
of this subtitle, after June 1, 1920, the sale, together with the pro-
ceedings had in relation thereto, shall be reported to the Circuit Court
for Somerset County, in equity, by the Treasurer, and if upon the
report the Court shall find that the provisions of this subtitle in
relation thereto have been complied with, the Court shall pass an
order nisi requiring all persons interested in the property sold, to
be and appear by a certain day in the said order nisi named, but not
less than sixty days from the date of said order, to show cause why
said sale shall not be ratified, and a copy thereof shall be published
not less than once in each of three successive weeks, as the Court
shall direct, and if it appear to the Court that said order nisi was
published as herein provided, and if no objections to the ratifications
of such sale shall be filed within the time limited by said order nisi,
or if objections be filed and the objector is unable and fails to show
that the Treasurer has failed to comply with the provisions of this
subtitle, and if the said real estate be not redeemed as hereinafter
provided, the sale shall be ratified by the Court, but not until after
the expiration of one year from the date of the sale of said real estate
and if the objections to sale under this section show to the satisfac-
tion of the Court that the Treasurer has failed to comply with the
provisions of this Act, said sale shall be set aside, and if the aforesaid
taxes and interest remain unpaid, the said Treasurer shall at once
proceed to make a new sale of the property.]

355.

The Treasurer shall receive, in addition to his regular compensa-
tion from Somerset County, [the following fees, which shall be pay-
able only out of the proceeds of any sale made to enforce the payment
of taxes, and which shall be included in the costs and expenses of
said sale for advertising real property for sale under the provisions
of this Act. If the property be sold, the Treasurer shall receive a
fee of three dollars, to cover expense of advertising, as provided in
this Act; a fee of fifty cents for auctioneer's costs, and a fee of one
dollar for personal services, making a total of four dollars and fifty
cents; but if the payment be made after advertisement and before
the sale, the fee of four dollars shall be charged by said Treasurer,
and said Treasurer shall receive] a fee of fifty cents for making a
statement of any taxes due on personal property, when said taxes are
to be collected by the Sheriff under the provisions of Section [16]
852 of this [Act] subtitle, and the Sheriff shall include said fee in
the costs of said collection.