I

.4921

VIENNA

case the said cleric shall proceed to a new sale of the
property, and shall bring the proceeds into court, out of
which the purchaser shall be repaid the purchase money
paid by the purchaser to the clerk on said rejected sale,
and all taxes assessed on said property paid by the
purchaser after said sale and all costs and expenses
properly incurred under said sale and in said court, with
interest on all such sums from the time of payment; and
if the purchaser 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 thereon and in
arrears, 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
finally ratified by the court, as herein provided, the
order of ratification shall be conclusive as to the
regularity of the clerk'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 clerk and the purchaser.]

[(g) Town may purchase tax property. The
Commissioners of Vienna are hereby authorized and
empowered, in their discretion to purchase any property
offered for sale for the payment of taxes, provided they
shall not bid a sum greater approximately than the taxes
in arrears upon said property and the interest expenses
of sale and all costs of reporting such sale, and to sell
and convey or lease the same, as in their judgment and
discretion shall be deemed best for the interest of the
town of Vienna.]

[(h) Counsel fees. In assessing the costs in sales
under the provisions hereof, a reasonable sum for counsel
fees, not exceeding ten dollars for each parcel of land
thus sold, in addition to other fees and expenses such as
advertising, printing, auctioneer's and other similar
expenses, for reporting sale sale to and procuring the
ratification thereof by the Circuit Court for Dorchester
County, shall be included.]

382. Dogs.

The Commissioners may assess and levy annually a tax
not exceeding two dollars each, for any dog or bitch
belonging to or kept by any of the inhabitants of said
town, to be collected as other taxes, and may compel the
[bailiff] POLICE OFFICER to [kill] REMOVE any dog or
bitch within the limits of said town whose ostensible
owner, or those exercising control over the said dog or