HARRY W. NICE, GOVERNOR. 1081

made shall examine the said proceedings, and if the same ap-
pears to be regular, and the provisions of law in relation there-
to have been complied with, shall order notice to be given by
advertisement published in such newspapers as the Court shall
direct, warning all persons interested in the property sold to
be and appear by a 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 said 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 property sold, and from and after three years from the
aforesaid date of ratification the order of said court ratifying
and confirming said sale shall be conclusive as to the legality
of all proceedings had or taken in connection with the sale of
said property for taxes, and the purchaser shall have an in-
defeasible title and thereafter no court shall entertain any
suit or action at law brought to contest said purchaser's title
to said property on the ground of failure, or lack, of sufficient
notice, or improper description, or any other irregularity in
any of the proceedings had or taken in connection with the sale
of said property for taxes; but if good cause, in the judg-
ment of said court, be shown in the premises within the said
three years, the said sale shall be set aside; in which case
the said City Collector shall proceed to a new sale of the
property and bring the proceeds into court, out of which the
purchaser shall be repaid the purchase money paid by him to
the City Collector on said rejected sale, and all taxes assessed
on said real estate and paid by said purchaser since said
sale, and all costs and expenses properly incurred in said
court, with interest on all such sums from the time of pay-
ment; and if the purchaser has not paid the purchase money
or the subsequent taxes, to apply said proceeds to the pay-
ment of the taxes for which said real property may have been
sold, and all subsequent taxes thereon then in arrears, with
interest on the same, according to law, and the costs of the
proceedings; but such sales shall not be set aside if the provi-
sions of the 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 under the law.

SEC. 2. And be it further enacted, That all Acts and parts
of Acts, whether Public General or Public Local, inconsistent
with the provisions of this Act, be and they are hereby re-
pealed to the extent of such inconsistency.

SEC. 3. And be it further enacted, That this Act shall take
effect on June 1, 1937.

Approved May 18, 1937.