DORCHESTER COUNTY. 2241

urer paid on said rejected sale, and all taxes assessed on said real estate
and paid by the purchaser after said sale and all costs and expenses prop-
erly incurred under said sale and in said court, with interest on all such
sums from the time of payment; and if the purchaser has not paid the
purchase money or costs or any subsequent taxes, said proceeds shall be
applied to the payment of taxes for which said property may have been
sold, and all subsequent taxes due thereon and in arrear, with interest
on the same according to law, and also the costs of the proceedings; but
said sale shall not be set aside if the provisions of the law shall appear to
have been substantially complied with, and the burden of proof shall be
on the exceptant to show the same to be invalid; and when any sale shall
have been finally ratified by the court, as herein provided, the order of
ratification shall be conclusive as to the regularity of the treasurer's pro-
ceedings therein and of said sale, and shall not be open to inquiry except
in case of fraud or collusion in said proceedings and sale on the part of
or between the treasurer and the purchaser.

1908, ch. 341, sec. 115C (p. 748). 1910, ch. 762, sec. 1150 (p. 787).
1904, ch. 834, sec. 115C.

175. All State and county taxes levied in said county by the County
Commissioners thereof shall, from the time they are levied, be liens on
the real estate of the party, parties, or body corporate, indebted for such
taxes, and on the personal estate thereof, so long as the personal estate
remains in the taxpayer's possession, and all real estate shall be liable
for taxes assessed against the same, without reference to the name of
the person to whom the same shall have been assessed; and the sale thereof
made for taxes as provided by law, shall pass the title thereto as effec-
tually as if the same had been assessed to the real owner thereof at the
time of the sale, who shall, for all purposes, be considered the party
indebted.

1908, ch. 341, sec. 116 (p. 748). 1910, ch. 762, sec. 116 (p. 787).
1914, ch. 834, sec. 116.

176. Whenever any real estate shall be sold for taxes, the owner there-
of or any person having any interest in the same, prior to the sale, his
heirs, personal representatives or assigns, or his, her or their agent or
attorneys, or any mortgagees, or other lien holders, may redeem the same
by paying into said court, within the period of twelve calendar months
from the date of the sale, for the purchaser, the amount of the purchase
money, with interest at the rate of fifteen per centum per annum, from
the date of the sales and all proper costs incurred, including a reasonable
compensation for counsel fees, not exceeding twenty dollars, to be fixed
by the court, or by agreement of the treasurer and the person interested
therein.

1910, ch. 762, sec. 116A (p. 787). 1914, ch. 834, sec. 116A.

177. When the time for redeeming the property shall have expired and
the same has not been redeemed, the said treasurer shall, by a good and
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