638                              Laws of Maryland                      [Ch. 319

paid the purchase money or the subsequent taxes said proceeds shall
be applied to the payment of the taxes for which said real property
may have been sold, and all subsequent taxes thereon then in arrear,
with interest on the same according to law and the cost of the
proceedings; but such sale shall not be set aside if the provisions of
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.

90.

Every collector TREASURER making sale of property for the pay-
ment of taxes shall be entitled to charge as cost against the property
sold all expenses incurred in the making thereof, including, but not
limited to, Court costs, recording fees, newspaper advertising, surveys
when necessary, posting fees, and mileage and an attorney's fee not ex-
ceeding twenty-five dollars ($25.00) for the attorney to the [tax
collector] treasurer, which fee shall include the preparation of the
deed.

92.

Any sale of lands by [a collector] the treasurer, where the owners
are described as the heirs of a named person, shall pass the title as
fully as if such heirs were each named in the proceedings by his
other proper name.

93.

Whenever real estate shall be sold by [a collector] the treasurer
the owner thereof prior to the sale may redeem the same by paying
into court, to be paid to the purchaser thereof within the period of
twelve calendar months from the date of such sale, the amount of the
purchase money, with interest thereon at the rate of fifteen percent
per annum from the date of the sale.

94.

If the purchaser of such real estate shall die without having pro-
cured a deed from the [collector] treasurer, the [collector] treasurer
may convey the said real estate to the devisees or heirs of the pur-
chaser.

95.

If lands shall be sold by [a collector] the treasurer for state,
county or city taxes or special levies, and the [collector] treasurer
shall die, remove or refuse to make a deed therefor, the court
ratifying such sale may appoint a special agent to execute such
deed, upon application by said purchaser, and may order said agent
to execute said deed.

96.

(a) The [said tax collector] treasurer, or a bonded employee of
his office, shall be required by the County Commissioners to sit in
various parts of the County for the collection of State and County
taxes, as a convenience to the residents of the several sections of the