FREDERICK COUNTY. 2423

of costs and advertising such sale and all other expenses, and the surplus-
fund in each instance; with such report he shall file a copy of the printed,
list and notice of sale. The said court shall examine the said proceedings;
and if the same appear to be regular and the provisions of the law in rela-
tion thereto have been complied with, shall order notice to be given by
advertisement 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 should not be ratified and confined;*
and after hearing the objections, if any, the court in its discretion, shall in
one order ratify and confirm all sales so made, and then entitled to be
ratified and confirmed, and the purchaser or purchasers thereof, shall,
on payment of the purchase money, have a good title to the property sold,
subject only to owner's right to redeem, as hereinafter provided; but, if in.
the judgment of the court, good cause be shown against the ratification of
the sale of any parcel of land or other property so sold, the said sale shall
be set aside as to such parcel of property; in which case the said town
clerk and treasurer shall within thirty days proceed to a new sale of said
property and bring the proceeds into court, out of which shall be paid,
the purchase money paid to the town clerk and treasurer on said rejected
sale, and all taxes assessed on said property since said sale, and all costs
and expenses properly incurred in said court, with interest on all such
sums from the time of payment; but such sale shall not be set aside if the
provisions of the 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; and for the purpose of making a just distribution of the proceeds,
of any sale ratified and confirmed, the said court may pass all such orders
as may be just and equitable; and shall have as full and complete juris-
diction as though it were sitting as a court of equity.

Whenever real estate shall be sold by the town clerk and treasurer the
person, who was the owner thereof prior to the sale may redeem same
within the period of twelve calendar months from the date of such sale
by paying into court to be paid to the purchaser thereof the amount of the
purchase money, all subsequent taxes paid by the purchaser, and all court
costs, with interest thereon, at the rate of fifteen per centum per annum
from the date of sale, and the date of the payment of such taxes and costs
respectively. After the expiration of said period of twelve calendar
months, provided the property has not been redeemed and the sale has been
finally ratified and confirmed by the court, the town clerk and treasurer
then in office shall, at the expense of the purchaser, by a good and sufficient
deed executed and acknowledged according to law, convey to the purchaser
or purchasers, the parcel or parcels of land sold to them respectively; and
the deed of the successor in office of the town clerk and treasurer who
made the sale shall be valid in law as though it had been executed and
delivered by the said last named town clerk and treasurer.

The Mayor and Council may purchase, in their discretion, at the tax
sale any property offered for sale for the payment of taxes, provided they

* "Confirmed" evidently intended.