274 LAWS OF MARYLAND. [Ch. 128]

interest on all such sums from the time of payment; 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 exoeptant to show the same to be invalid;
and for the purpose of making a just distribution of the pro-
ceeds of any sale ratified and confirmed, the said Court may
pass all such other or subsequent orders as may be just and
equitable, and shall have as full and complete jurisdiction as
though it were sitting as a Court of Equity.

262N. After the expiration of twelve calendar months from
the date of such sale, provided the same has been finally ratified
by the Court, the treasurer then in office shall by good and suffi-
cient deed duly executed and acknowledged according to law,
convey to the purchaser or purchasers the parcels of land sold
to them respectively, and the deed of the successor in office of
the treasurer 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 treasurer.

262 o. Whenever real estate shall be sold by the Treasurer
the owner thereof prior to the sale, his or her heirs, may redeem
the same by paying into Court to be paid to the purchaser
thereof, within the period of twenty-four calendar months from
the date of such sale, the amount of the purchase money and all
subsequent taxes paid by the purchaser, with interest thereon
at the rate of ten per centum from the date of sale, and the date
of such payment of taxes, respectively.

262P. The County Commissioners of Harford County be
and they are hereby authorized and empowered in their discre-
tion to purchase any property for sale for the payment of taxes;
provided they shall not bid a sum greater approximately than
the taxes in arrears upon said property and the interest and
expenses of sale and costs, and to sell and convey or lease the
same, as in their judgment and discretion shall be deeemed beat
for the interest of the county.

262Q. Any sale of land by the Treasurer, when the owners
are described as the heirs of a named person, shall pass the title
as fully as if such heirs were each named in the proceedings by
his or their proper name; and if the purchaser of any real estate
sold by the Treasurer for payment of the taxes shall die without
having secured a deed therefor, the Treasurer may convey the
said real estate to the heirs, devisees or assignees of the pur-
chaser.

262R. Immediately after the 15th day of April in each year
the Treasurer shall, in person or by deputy, proceed to collect