PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1363

and interest, and the surplus, if any, he shall pay over to such
delinquent taxpayer.

1906, ch. 171, sec. 62L.

140. That the treasurer, shall, within thirty days after the
close of such, sale, make a full report thereof to the Circuit
Court for Montgomery County setting forth his proceedings in
the premises in detail, and showing to whom and at what price
such several parcels of land and articles of personal property
were respectively sold, the amount of tax, of interest accrued,
of proportional cost of advertising such sale, and the costs and
expenses of making and reporting said sale, and of the surplus
fund in each instance, with which report he shall also file a
copy of the printed list and notice aforesaid; the said court
shall examine the said proceedings, and if the same appear to
be regular, and the provisions of law in relation thereto have
been substantially complied with shall order notice to be given
by advertisement in such newspaper or newspapers as the court
may direct, warning all persons interested in the property sold
to be and 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 these cases where no
cause, or an insufficient cause be given against such Ratifica-
tion, the court shall in one order ratify and confirm the sales so
made, and the. purchaser or purchasers thereof shall, on pay-
ment of the purchase money and the delivery of a deed there-
for as hereinafter provided for, have a good title to the property
sold, but if good cause be shown against such ratification, in the
judgment of the court, in relation to, any parcel of land sold,
the said sale shall be set aside as to such parcel, in which case
the said treasurer shall, within thirty days, proceed to a new
sale of the property, in which case his proceedings shall be in
all particulars similar to those in the original sale, and the pur-
chaser thereunder shall acquire the same right and title as pur-
chasers under the original sale, 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 real estate and paid by the purchaser
since said sale, with interest on all such 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 property may have been
sold, and all subsequent taxes thereon then in arrears, with
interest on the same according to law; and no sale made under
the provisions of this act shall be set aside if the provisions of
law shall appear to have been substantially complied' with, and