LAWS OF MARYLAND. [Ch. 790]

the burden of proof shall be on the exceptant to show the same
to be invalid.

1906, ch. 171, sec. 62M.

141. Whenever any real estate shall be sold by the treas-
urer, the owner thereof, prior to the sale, may redeem the same
by paying into court, to be paid to the purchaser thereof within
two years from the date of such sale, the amount of the pur-
chase money and all subsequent taxes paid by the purchaser,
and such sums as may have been expended in the insurance and
necessary repairs and care of said property by the purchaser,
if any has been made, with interest thereon at the rate of ten
per centum per annum from the date of sale and the date of
payment of such taxes and expenditure, respectively; provided,
that said purchaser shall file with the clerk of the Circuit Court
of said county, an itemized statement of the sums so expended
and the date of such expenditure, verified by affidavit, and it
shall be the duty of said clerk when and as the money is paid
into court for the redemption of property as herebefore pro-
vided, to notify, by mail or otherwise, the purchaser of said
property of such payment for purposes of redemption.

1906, ch. 171, sec. 62N.

142 That after the expiration of two years from the date
of such sale (provided the same shall have been ratified by the
court), the treasurer shall, by a good and sufficient deed, to be
executed and acknowledged according to law, and at the cost
of the purchaser, convey to the purchaser or purchasers the
parcels of land so sold; and if the treasurer making any of such
sales shall die, remove from the county or cease to be treasurer
by reason of the expiration of his term of office, or for any
cause, the treasurer of said county then in office shall execute
such deed as fully and effectually as the collector or treasurer-
making such sale might or could have done; or in the event
that there be no treasurer the Circuit Court for Montgomery
County shall appoint some person to convey the same.

1906, ch. 171, sec. 62 O.

143. The County Commissioners of Montgomery County
are hereby authorized and empowered to purchase any real
estate 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 dis-
cretion shall be deemed best for the interests of the county.