JOHN WALTER SMITH, ESQ., GOVERNOR.

thereon according to law, and the cost of proceedings; but
such sale shall not be set aside if the provisions of law appear
to have ben substantially complied with, and the burden of
proof shall be on the exceptant to show the same to be invalid.

113

224. That whenever real estate shall be sold by the tax
collectors, 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 two years from the date of
such sale, the amount of the purchase money and all sub-
sequent taxes paid by the purchaser, with interest thereon
at the rate of .ten per centum per annum, from the date of sale
and the date of the payment of such taxes respectively and
such sum as shall have been expended in the insurance, or
necessary repairs and care of said property by the purchaser
if any has been made.

Owner may
redeem prop-
erty.

125. That after the expiration of two years from the
date of such sale (provided the same shall have been ratified
by the court) the tax collectors selling the same shall, by
a good and sufficient deed, to be executed and acknowl-
edged according to law, convey .to the purchaser or pur-
chasers the parcels of land in their respective districts so
sold; and if the collector making any of such sales shall die,
remove from the county or cease to be a collector by reason of
the expiration of his term of office, or for any cause, his suc-
cessor in office shall execute said deed as fully and effectually
as the collector making the sale might or could have done, or
in the event there be no collector the court shall appoint some
one to convey the same.

Execute deed
for property
sold.

226. That the County Commissioners of. Montgomery
County be, and they are hereby authorized and empowered
to purchase any property offered for sale for the payment
of taxes, provided they shall not bid a sum greater than
the taxes in arrear upon said property and the interest and
expenses of sale and costs and fees, and to sell or lease the
same as in their judgment and discretion shall be deemed
best for the interest of "the county; provided said property
shall not be retained longer than three years and must then
be sold.

227. That where any taxpayer is assessed with personal
property alone, the several tax collectors may, in their dis-
cretion, levy upon and sell the same for taxes due and in
arrear at any time after the first day of January in any year
after levy and advertisement as now provided by law.

County Com-
missioners.
Authorized to
bid in.