JOHN WALTER SMITH, ESQ., GOVERNOR.

575

with, shall order notice to be given by advertisement in one
or more newspapers published in said city, warning all persons
interested in the property sold to be and to appear in said
court by a certain day, to be named in said order, to show
cause, if any they have, why said sale shall not be ratified and
confirmed; and in those cases where no cause, or an insufficient
cause, be given against such ratification, the court shall in
one order ratify and confirm all sales so made and entitled to
be ratified and confirmed, and the purchaser or purchasers
thereof shall, on payment of the purchase money, have a good
title to the property sold; but if in the judgment of the court
good cause be shown against the ratification of the sale of any
parcel of land or other property so sold, the said sale be set
aside as to such parcel or property, in which case the said

Persons
interested in
property sold
to appear and
show cause
why sale shall
not be ratified.

Treasurer shall within thirty days proceed to a new sale of the
said property and bring the proceeds into court, out of which
the purchaser shall be repaid the purchase money paid by
him to the Treasurer on said rejected sale, and all taxes assessed
on said property 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 paid the purchase money or the subse-
quent taxes, said proceeds shall be applied to the payment of
the taxes for which said 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 acceptant to show the same to be invalid
and with reference to any sale or sales not ratified and
confirmed by the said order, and for the purpose of making a
just distribution of the proceeds of any sale ratified and con-
firmed, the said court may pass all such other or subsequent
orders as may be just and equitable, and shall have as full and

May proceed to
a new sale of
said property,
etc.

complete jurisdiction, as though it were sitting as a court of
equity, to pass all such orders as shall seem just and equitable
for the purpose of advancing the remedy proposed, and the
aim and purpose of this article and of doing full and complete
justice to all parties interested, according to the equity of the
matter, and after five years from the final ratification thereof
no sale of real estate made for taxes shall be set aside for any
cause.

Jurisdiction gf
the court.

I56A. Whenever real estate shall be sold by the Treasurer,
the owner thereof, prior to the sale, may redeem the same
by paying into court to be paid to the purchaser thereof

Owners may
redeem
property.