3940 ARTICLE 17.

relation thereto have'been complied with, shall order notice to be given by
advertisement published in such newspaper or newspapers as the Court
shall direct, warning all persons interested in the property sold, to be
and appear by certain day in the said notice to be named, to show cause,
if any they have, why said sale should not be ratified and confirmed; and
if no cause or an insufficient cause be shown against the ratification, the
said sale shall, by order of said Court, be ratified and confirmed, and the
purchaser shall, on payment of the purchase money, have a good title to the
said property so sold but if good cause in the judgment of said Court, be
shown in the premises, the said sale shall be set aside, in which case the
said Collector shall proceed to a new sale of the said property and bring
the.proceeds into Court out of which the purchaser shall be paid the pur-
chase money paid by him to the Collector on said rejected sale, and all
taxes assessed on said real estate or leasehold estate and paid by said pur-
chaser since said sales and all costs and expenses properly incurred in said
Court, with interest on all sums from the time of payment at the rate of
twelve per cent, per annum; and if the purchaser has not paid the pur-

chase money on* the subsequent taxes, the Collector shall apply such pro-
ceeds to the payments of taxes for which said property may have been
:sold, and all subsequent taxes then in arrears with interests on the same
according to law and the costs of proceedings; but such sales shall not
be set aside if the provisions of the law shall appear to have been sub-
stantially complied with; and the burden of proof shall be on the exceptant
io show the same to be invalid under the law. The Collector shall require
the purchaser of such property on the day of sale, or the day next succeed-
ing, to pay on account of said purchase the amount assessed or taxed on
the property so sold, together with all costs and charges, and no more, and
the residue of the purchase money shall remain on a credit of one year
and a day.

1912, ch, 695, sec. 229.

640. If the property so sold shall not be redeemed at the expiration
of a year and a day from the day of sale, the collector shall, when required,
and on payment of the full amount of the purchase money, execute a deed
for the same to the purchaser, and the balance of the purchase money so
received by him shall be paid to the treasurer. If it shall appear that the

owner of the said property prior to the execution of the deed for the same
by the collector, cannot, after reasonable effort, be found, or if said owner
shall refuse to receive said balance of money, then in either case the treas-
urer shall invest the same for the benefit of such owner, and shall safely
keep the same, and from time to time collect the interest thereon, and invest
for the benefit of such owner the interest from time to time.

1912, ch. 695, sec. 230.

641. Whenever property in the town of Laurel has been sold by one
Collector for taxes pursuant to law, and such sale has been reported and

*"Or" evidently intended.