EDWIN WARFIELD, ESQ., GOVERNOR.

121

proceeds had in relation thereto to the Circuit Court for said

county in equity, and the court shall examine the said proceed-

ings and if the same appear to be regular, and the provisions

of law in relation thereto have been complied with, shall order

notice to be given by advertisement in some newspaper pub-

lished in said county naming all persons interested in the prop-

erty sold, to be and appear by certain day in the said notice to

be named, to show cause, if any they have, why said sale shall

not be ratified and confirmed; and if no cause or an insuffi-

cient cause be shown against the said ratification, the said

Court to rati-

sale shall, by order of said court, be ratified and confirmed.

fy and con-

and the purchaser shall, on payment of the purchase money,

firm sale.

have a good title to the property sold, but if good cause, in the

judgment of the said court, be shown in the premises, the said

sale shall be set aside, in which case the said collector shall

proceed to make a new sale of the property and bring the pro-

ceeds into court, out of which the purchaser shall be repaid

the purchase money paid by him to the collector on said re-

jected sale, and all taxes assessed on said real estate and paid

by the purchaser since said sale, and all costs and expenses

properly incurred in said court, with interest on all sums from

the time of payment; and if the purchaser has not 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

in arrears with interest on the same and the cost of the pro-

ceeding's ; 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. Whenever real estate shall be sold by

a collector, the owner thereof, prior to the sale, may redeem

To redeem

the same by paying into court to be paid to the purchaser

property.

thereof within the period of twelve calendar months from the

day of such sale, the amount of purchase money with twenty-

five per cent, added thereto and the costs which may have been

incurred by the collector or the purchaser in reporting or rati-

fying said sale, and all the provisions of the Public General

Laws of Maryland, title "Revenue and Taxes," shall apply

to and be operative in Somerset County in all respects where

the same are not in conflict with this Article.

219. That all taxpayers who shall pay their taxes in the

month of October succeeding the levy of the same shall be

Discounts on
prompt pay-

entitled to a discount of three per cent, on the amount due,

ments.

and all who pay in the month of November following the levy

of the same shall be entitled to a discount of two per cent.,