PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1389

rights, title and interest of the original purchaser. The bolder
of any certificate shall have the right to pay all taxes, general
or special, levied against the property after the date of the
sale. The said treasurer shall, within thirty days after the
close of the sales made and herein provided for, make a full
report of the sales made by him to the Circuit Court for Mont-
gomery County, setting forth his proceedings in the premises
in detail, and showing to whom and at what price such several
parcels were severally sold, the amount of tax, the interest
accrued, proportional cost of advertising such sale, and the
cost and expenses of making and reporting said sale, including
a reasonable counsel fee, and of the surplus fund in each
instance; with such report he shall also file a copy of the
printed and posted list aforesaid. The said court shall exam-
ine the said proceedings and if the same appear to be regular
and the provisions of law in relation thereto to have been
substantially complied with, shall under notice to be given by
advertisement in such newspaper or newspapers as the court
shall 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 or sales should not be ratified and confirmed, awl
in those cases where no cause, or an insufficient cause be shown
such ratification, the court shall, in one order, ratify and con-
firm the sale or sales so made, and the purchaser or purchasers
shall on payment of the purchase money have a good title to
the property sold; but if good cause, in the judgment of the
court, be shown in the premises in relation to any parcel of
said land sold, the said sale shall be set aside as to such parcel,
in which case the treasurer of said town shall upon surrender
of said tax certificate, repay to the purchaser the 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, and cost and expenses properly incurred in said court,
with interest on such sums from the time of payment, and said
sale shall be cancelled upon the tax books, but such sale shall
not be set aside if the provisions of law appear to have been
substantially complied with, and the burden of proof shall be
on the exceptant to show the same to be invalid, (b) Real
property sold for taxes may be redeemed by the owner or by
any person having an interest in. or lien thereon, preference
being given to the record owner of said land, at any time
within two years from the date of the sale, by paying to the
treasurer the sum of money paid by the tax purchaser at the
sale, together with interest at the rate of fifteen per centum