Marvin Mandel, Governor                         637

(c) If [said collector] the treasurer shall fail to perform any
duties as directed in this section on or before November 1st, suc-
ceeding July 1st, succeeding the year of the levy thereof, [said
collector] the treasurer shall be liable to prosecution and on con-
viction, shall be fined not less than one hundred ($100.00) dollars,
nor more than five hundred ($500.00) dollars, in the discretion of the
Court.

87.

After the proceedings required by Section 86 shall have been had,
if the said taxes are not then paid, the [collector] treasurer shall
levy upon any property of the delinquent; and, after giving twenty
days' notice of the time and place of sale by advertisement in at least
one newspaper in the county, and also by notice posted at the court
house door, shall, agreeably to said notice, either on the premises, or
at the court house door proceed to sell by public auction, the property
so levied on, for cash to the highest bidder, retaining out of the
proceeds of such sales the amount of the taxes due from such delin-
quent, with interest thereon together with all the costs incurred in
making the sale and paying the surplus, if there be any, to the owner
thereof.

88.

The real estate of a delinquent taxpayer may be sold to pay state,
county or city taxes, whether there be personal property or not, the
[collector] treasurer complying with the provisions of Sections 86
and 87.

89.

(a) In all cases where lands held in fee simple or by lease have
been sold according to law or shall be sold for payment of taxes in
arrear, it shall be the duty of the [collector of taxes] treasurer
to report the said sale, together with all proceedings had in relation
thereto, to the Circuit Court for Allegany County; the court shall
examine the said proceedings, and if the same appear to be regular
and the provisions of law in relation thereto have been complied with,
shall order notice to be given by advertisement published in such
newspaper or newspapers as the court shall direct, warning all per-
sons 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 the 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 the said
court be shown in the premises, the said sale shall be set aside, in
which case the [said collector] treasurer shall proceed to a new sale
of the property and bring the proceeds into court, out of which the
purchaser shall be repaid the purchase money paid by him to the
[collector] treasurer on said rejected sale, and all taxes assessed on
said real estate and paid by the purchaser since said sale and all costs
and expenses properly incurred in said court, with interest on all
such sums from the time of payment; and if the purchaser has not