ALBERT C. RITCHIE, GOVERNOR. 807

from the time of payment at the rate of twelve per centum
per annum; and if the purchaser has not paid the purchase
money or the subsequent taxes, the Town Clerk shall apply
such proceeds to the payment of the taxes for which said
property may have been sold, and all subsequent taxes then
in arrears with interest on the same according to law and
the costs of proceedings. The Town Clerk shall require the
purchaser of such property on the day of sale, or the next
day succeeding, to pay on account of said purchase the
amount assessed or taxed on the property sold, together
with all interest, penalties, costs and charges, and no more,
and the residue of the purchase money shall remain on a
credit of one year and a day.

The rate of interest on general town taxes and town fire
tax shall be six per centum per annum from the first day
of July of the fiscal year for which levied, and if not paid
before the first day of October of the fiscal year for which
levied, then a penalty of one-half of one per centum per
month until paid shall be added, and if not paid before the
first day of September following the end of the fiscal year
for which levied, then a fee of twenty-five cents for each
property or group of properties covered by one deed, may
be added as costs for searching the County records in
preparation for tax sale of such property as hereinbefore
provided.

It is hereby expressly provided that the owner or owners
of record of real property sold at tax sale by the Town of
Brentwood shall have the privilege of redeeming any prop-
erty so sold within one year and one day after the ratifica-
tion by the Court of such sale by paying to the Town Clerk
all town taxes and assessments against such property, to-
gether with all interest, penalties and costs accrued to the
date of redemption, and after having paid to the County
Treasurer all State and County taxes and assessments to
date of redemption and having produced evidence of same
to the Town Clerk.

If the property so sold shall not be redeemed at the ex-
piration of a year and a day from the date of ratification
of sale by the Court, the Town Clerk shall, when required
and on payment of the full amount of the purchase money,
execute a deed for the same to the purchaser. If it shall
appear that the owner of the said property prior to the
execution of the deed for the same by the Town Clerk can-
not, after reasonable effort, be found, or if said owner shall
refuse to receive the balance of the purchase money after
deduction by the Town Clerk of taxes, assessments, inter-
est, penalties and costs to date of sale, then in either case