4098 ARTICLE 17.

chaser has not paid the purchase money or the subsequent taxes, said
payment shall be applied to the payment of the taxes for which said
property may have been sold, and all taxes thereon then in arrears, with
interest thereon according to law, and the cost of the proceedings; but such
sale shall not be set aside if the provisions of 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.

(H) On the day fixed for reopening the sale, the same proceedings
shall be had as at the previous sale, and the sale shall be adjourned from

day to day until all parcels have been again offered at least once; and any
taxes then remaining unpaid, with penalties and costs, shall be extended
upon the tax book and shall be collectable by sale at the tax sale of the
ensuing year or years.

(I) 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, and assessments, includ-
ing State and county taxes as may he due or may become due, on the prop-

erty described in said certificate.

(J) Real property sold for taxes may be redeemed by the owner, or
by any person having interest in it, or lien thereon, at any time within
two years from the date of sale, by paying to the Treasurer a fee of one
dollar for a certificate of redemption, together with the amount paid by
the tax purchaser at the sale with interest thereon at the rate of fifteen
per centum per annum from the day of the sale, and the amount of all
taxes, municipal, State or county, general or special, or assessments, paid
by the purchaser, his heirs or assigns, with interest at the same rate from
the date of such payment.

(K) The Treasurer shall deliver to the person making the redemption
a certificate of redemption; and shall keep in a separate fund all moneys
received by way of redemption, to be paid, without interest, to the tax
purchaser, his heirs or assigns upon the delivery to him of their certifi-
cates of purchase.

(L) If real property sold for taxes be not redeemed within two years
from the date of sale, the Mayor shall, on presentation of the certificate
of purchase, and the payment of the amount of taxes and cost of convey-
ance then due, execute, in the name of the town, and deliver a deed convey-
ing to the purchaser, his heirs or assigns, the property described in the

certificate. Such deed shall vest in the grantee an absolute estate in fee
simple, free from all lien or encumbrances whatever, except liens for

State, county or municipal taxes. Such deed shall be prima facie evi-

dence in all courts that all the proceedings prior to its execution and de-