3354 ARTICLE 16.

treasurer on said rejected sale, and all taxes assessed on said real estate
and paid by the purchaser since said sale, with interest on all such sums
from the time of payment; and if the purchaser has not paid the purchase
money or the subsequent taxes said proceeds shall be applied to the pay-
ment of the taxes for which said property may have been sold, and all
subsequent taxes thereon then in arrears, with interest on the same accord-
ing to law; and no sale made under the provisions of this Act shall be set
aside if the provisions of law shall appear to have been substantially com-
plied with, and the burden of proof shall be on the exceptant to show the
same to be invalid.

1906, ch. 171, sec. 62M. 1912, ch. 790, sec. 141.

211. Whenever any real estate shall be sold by the treasurer, the
owner thereof, prior to the sale, may redeem the same by paying into
court, to be paid to the purchaser thereof within two years from the
date of such sale, the amount of the purchase money and all subsequent
taxes paid by the purchaser, and such sums as may have been expended in
the insurance and necessary repairs and care of said property by the
purchaser, if any has been made, with interest thereon at the rate of ten
per centum per annum from the date of sale and the date of payment of
such taxes and expenditure, respectively; provided, that said purchaser
shall file with the clerk of the Circuit Court of said county an itemized
statement of the sums so expended and the date of such expenditure, veri-
fied by affidavit, and it shall be the duty of said clerk when and as the
money is paid into court for the redemption of property as heretofore
provided, to notify, by mail or otherwise, the purchaser of said property
of such payment for purposes of redemption.

1906, ch. 171, sec. 62N. 1912, ch. 790, sec. 142.

212. After the expiration of two years from the date of such sale (pro-
vided the same shall have been ratified by the court), the treasurer shall,
by a good and sufficient deed, to be executed and acknowledged according
to law, and at the cost of the purchaser, convey to the purchaser or pur-
chasers the parcels of land so sold; and if the treasurer making any of
such sales shall die, remove from the couaty or cease to be treasurer by
reason of the expiration of his term of office, or for any cause, the treas-
urer of said county then in office shall execute such deed as fully and
effectually as the collector or treasurer making such sale might or could
have done; or in the event that there be no treasurer the Circuit Court for
Montgomery County shall appoint some person to convey the same.

See sec. 224.

1906, ch. 171, sec. 62-0. 1912, ch. 790, sec. 143.

213. The County Commissioners of Montgomery County are hereby
authorized and empowered to purchase any real estate offered for sale for
the payment of taxes; provided, they shall not bid a sum greater than the
taxes in arrear upon said property and the interest and expenses of sale
and costs and fees, and to sell or lease the same as in their judgment and
discretion shall be deemed best for the,interests of the county,