WICOMICO COUNTY. 5093

to charge and receive a fee of one dollar for each sale made by him here-

under.

Salisbury v. Jackson, 89 Md. 520.

1908, oh. 310, sec. 154 (p. 1109).

284. When the collector shall sell any real estate under this Act he
shall report such sale with his proceedings relating thereto to the Circuit
Court for Wicomico county, sitting in equity, whereupon said court shall
pass an order nisi thereon, which order nisi shall be published for not
less than three successive weeks in some newspaper published in the city
of Salisbury at least one month before final ratification of said sale, warn-
ing the party to whom said property is assessed and all persons interested
in said property to appear in said court on some certain day to be named
therein and show cause, if any they have, why said sale should not be
ratified, and for hearing said objections and ratifying such sale said court
shall be deemed always open, as in equity cases. On hearing or if no
objections are filed, the said court, if it is satisfied that the requirements
of this Act have been substantially complied with, shall finally ratify said
sale, and its action shall be final and conclusive of all questions arising
about said sale. In case the said court find an objection, or the provisions
of this Act have not been substantially complied with, and shall not finally
ratify such sales, the court shall award costs in its discretion. And the
collector may re-advertise and sell said property for the payment of said
taxes, and shall first refund the purchase money to purchaser. If said
sale is finally ratified, the purchaser shall pay the costs incurred in mak-
ing report of said sale, together with the cost of recording same, and
thereupon the collector shall make a deed for said property to the pur-
chaser at purchaser's expense. If objections or exceptions are filed to
the ratification of any sale so reported, the burden of proving non-com-
pliance with the provisions of this Act shall be upon the objectors or
exceptant, and no case shall be re-opened after final ratification except
for fraud or collusion on the part of the collector and purchaser. All
moneys received from the sale of any property under this Act shall be
paid by the collector to the Mayor and Council of Salisbury, who, after
deducting the amount of taxes, penalties and costs of sale, shall on de-
mand pay the balance of the purchase money to the owner of the property
sold. If such owner does not demand and will not receipt for said
balance or for any reason can not legally receipt therefor, then the same
shall be deposited in a bank in Salisbury, designated by the Council,
paying interest on deposits, to the credit of the Mayor and Council of
Salisbury, for the use of delinquent taxpayers, and shall be only paid
out by checks signed by the treasurer and countersigned by the president
of the Council. The clerk shall open an account against the Mayor and
Council of Salisbury for the use of delinquent taxpayers, in which they
shall be debtors, with excess from each sale, showing the amount due
each delinquent owner, also crediting them whenever such owner is paid.
Said owner to receive said excess, with due proportions of interest earned;
said money so deposited not to be used for any other purpose than pay-