JOHN WALTER SMITH, ESQ., GOVERNOR.

189

the said treasurer shall within thirty days proceed to a new
sale of the said property, and bring the proceeds into Court,
out of which the "purchaser shall be repaid the purchase
money paid by him to the treasurer, said rejected sale and all
taxes assessed on said property and paid by the purchaser
since said sale, and all costs and expense properly incurred in
said Court, with interest on all such sum from the time of
payment; and if the purchaser has not paid the purchase
money or the subsequent taxes, said proceeds shall be applied
to the payment of the taxes for which said property may have
been sold, and all subsequent taxes thereon then in arrear,

CHAP. 127.

with interest on the same according to law and the cost of the
proceedings ; but such sale shall not be set aside if the pro-
visions 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, and with reference to any sale
or sales not ratified and confirmed by the said order ; and for
the purpose of making a just distribution of the proceeds of
any sale ratified and confirmed, the said Court may pass all
such other or subsequent orders as may be just and equitable,
and shall have as full and complete jurisdiction as though it
were sitting as a Court of Equity, to pass all such orders as
shall seem just and equitable, for the purpose of advancing
the remedy proposed and the aim and purpose of this article
and of doing full and complete justice to all parties interested
according to the equity of the matter, and after one year from
the final ratification thereof no sale of real estate made for
taxes shall be set aside for any cause.

Sale not to be
set aside.

156 A. Whenever real estate shall be sold by the treasurer,
the owner thereof, prior to the sale, may redeem the same by
paying into Court, to be paid to the purchaser thereof, within
the period of twelve calendar months from the date of such
sale, the amount of the purchase money, and all subsequent
taxes paid by the purchaser, with interest thereon, at the rate
15 per cent, per annum from the date of the sale, and the date
of such payment of taxes, respectively.
157. After the expiration of twelve calendar months from

Real estate
may be
redeemed.

the date of such sale, provided the same has been finally ratified
by the Court, the city treasurer then in office shall, by a good
and sufficient deed, to be executed and acknowledged according
to law, convey to the purchaser or purchasers the parcel of
land sold to them, respectively, and the deed of the successor
in office of the city treasurer who made such sale, shall be as
good and valid in law as though it had been executed and
delivered by the said last-named city treasurer.
157 A. The Mayor and City Council of Havre de Grace
are hereby authorized and empowered in their discretion to

Land to be
conveyed.