HARRY W. NICE, GOVERNOR. 741

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 to such parcel, in
which case the Bailiff of said town shall, upon surrender of
said tax certificate, repay the purchaser the money paid by
him to the Bailiff 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 complied with, and the burden of
proof shall be on the exceptant to show the same to be invalid.
Real property sold for taxes may be redeemed by the owner,
or by any person having an interest in or lien thereon, pref-
erence being given to the record owner of said land, at any
time within two years from the date of the sale, by paying
the Bailiff the sum of money paid by the tax purchaser at
the sale, together with interest at the rate of 15 per centum
per annum from the day of sale, and also the amount of all
taxes, general or special, paid by the purchaser, his heirs or
assigns, after the date of the sale, with interest at the same
rate from the date of such payment. The Bailiff shall deliver
to the person making the redemption a certificate of redemp-
tion, and shall enter the same with the name of the person so
redeeming on his record, and shall keep in a separate fund
all moneys received by way of redemption, to be paid without
interest to the tax purchaser, their heirs or assigns, upon
the delivery to him of their certificates of purchase. If real
property sold for taxes be not redeemed within two years
from the date of the sale, the Mayor shall, on presentation of
the certificate of purchase and the payment of the amount
of taxes then due, execute in the name of the town, and
deliver a deed conveying to the purchaser, his heirs or assigns,
the property described in the certificate; such deeds shall
vest in the grantee an absolute estate in fee simple, free from
all liens or encumbrances whatever, except liens for State,
county or municipal taxes; such deeds shall be prima facie
evidence in all courts that the proceedings prior to the execu-
tion and delivery, including the assessment and levy of the