PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1405

paid by him to the said clerk and treasurer on the said rejected
sale, and all taxes assessed on said property and paid by the
purchaser since said sale and costs and expenses incurred in
said court, and the costs and expenses of sales with interest on
all such sums from the time of payment, and if the purchaser
has not paid the purchase money or subsequent taxes, such pro-
ceeds shall be applied to the payment of the taxes for which
said property may have been sold, including all arrears for
former years, and all subsequent taxes then in arrears, with
interest on the same according to law and the cost of the pro-

ceeding, but such sale shall not be set aside if the provisions of
the law shall appear to be substantially complied with, and the
burden of proof shall be on the exceptant to show the same to
be invalid.

1906, ch. 384, sec. 16c.

262. Whenever real estate shall be sold by the said clerk
And treasurer the owner thereof, or anyone interested therein
prior to the sale, may redeem the same by paying into
court to be paid to the purchaser thereof within the period of
one year from the date of the ratification of such sale the
amount of purchase money and all subsequent taxes paid by the
purchaser, with interest thereon, at the rate of ten per centum
per annum from the date of sale and the date of such pay-
ment of taxes, respectively.

Ibid. sec. 16D.

263. After the expiration of one year from the date of the
ratification of each of such sales, the Mayor of said town of
Garrett Park shall by a good and sufficient deed to be executed
and acknowledged according to law, convey to the purchaser
or purchasers of the parcels of land sold to them respectively,
provided the same has not been redeemed as aforesaid, and the
deed of the successor in office of the Mayor who made such sale
shall be as good and valid in law as though it had been executed
and delivered by the said last named Mayor.

Ibid. sec. 16E.

264. The town of Garrett Park is hereby authorized and

empowered, if the said council deem it advisable, to purchase
any property offered for sale for the payment of taxes; pro-
vided it shall not bid a greater sum than the approximate
amount of the taxes in arrears upon said property with penal-
ties, interest, cost and expenses of sale, and to sell and convey
or lease the same as in the judgment and discretion of said

council shall be best for the interest of the town.