3400 ARTICLE 16.

shall be offered as a whole. If such property consists of a tract of land
not subdivided into town lots, then only such portion thereof shall be sold
(same to be determined before the sale and described in the advertise-
ments) as, in the judgment of the Treasurer, shall be sufficient to pay the
amount properly chargeable against the delinquent owner.

1914, ch. 351, sec. 18.

367. The purchaser at a tax sale shall pay forthwith to the Treasurer
the amount of taxes, penalties and costs. The Treasurer shall sign and
deliver to the purchaser a certificate of purchase designating the land sold
and the amount paid therefor and stating that unless the property shall
be redeemed within two years from the date of the sale, a deed will be
given by the Mayor of the town. Such certificates shall be assignable, and
an assignment thereof shall vest in the assignee all the right, title and
interest of the original purchaser. The holder of any certificate shall
have the right to pay all taxes, general or special, levied against the prop-
erty after the date of sale. The said Treasurer shall, within thirty days
after the close of the sales made and herein provided for, make a full report

of the sales made by him to the Circuit Court of Montgomery County,
setting forth his proceedings in the premises in detail, and showing to
whom, and at what price such several parcels were severally sold, the

amount of tax, the interest accrued, proportional cost of advertising such
sale, and the cost and expenses of making and reporting said sales, in-

cluding a reasonable counsel fee, and of the surplus fund in each instance;
with such report he shall also file a copy of the printed and posted list
aforesaid. The said court shall examine the said proceedings and if the
same appear to be regular and the provisions of law in relation thereto to
have been substantially complied with, shall order notice to be given by

advertisement in such newspaper or newspapers as the court shall direct,
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 or sales should not be ratified and confirmed;
and in those cases where no cause, or an insufficient cause, be shown
against such ratification, the court shall, in one order, ratify and confirm
the sale or sales so made and the purchaser or purchasers shall, on payment

of the purchase money, have a good title to the property sold; but if good
cause, in the judgment of the court, be shown in the premises in relation
to any parcel of said land sold, the sale shall be set aside as to such parcel,
in which case the Treasurer of said town shall, upon surrender of said tax
certificate, repay the purchaser the money paid by him to the Treasurer

on said rejected sale, and on all taxes assessed on said real estate and paid
by the purchaser since said sale, and cost and expense properly incurred
in said court, with interest on such sums from the time of payment, and
said sale shall be cancelled upon the tax books; but such sale shall not be
set aside if the provisions of law appear to have been substantially com-
plied with, and the burden of proof shall be on the exceptant to show the