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aforesaid, and report the same as hereinbefore provided, and
bring the proceeds thereof into court, out of which the
purchaser shall be repaid the money paid by him to the said
treasurer on the said rejected sale ; and all taxes assessed on
said property and paid by the purchaser since said sale, and all
costs and expenses incurred in said court, and the costs and
expenses of sales, with interest on all such sums from the time
of payment; and if the purchaser has riot paid the purchase
money or the subsequent taxes, such proceeds shall be applied
to the payment of the taxes for which said property may have
been sold, including all arrears, for former years, and all subse-
quent taxes then in arrears, with interest on the same according
to law, and the cost of the proceedings ; but such sale shall
not be set aside if the provisions of the law shall appear to be
substantially complied 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 or 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 applicable, and shall have a full and complete juris-
diction 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 Act and of doing full and complete justice to all
parties interested according to the equity of the matter.
Section 26 H. If, for any reason, payment of taxes levied is
not enforced by the sale of the property, on the first Monday
of December next succeeding the date of the levy, then and
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CHAP. 34.
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in that case the treasurer shall have authority at any time
thereafter upon the order of the Town Commissioners to
enforce the payment thereof by sale of the property by
making up similar lists and giving similar notices to those
required by sections 26 F and 26 G, and he shall report such
sales and they shall be acted upon by the court in the manner
prescribed by said sections.
Section 26 I. Whenever real estate shall be sold by the said
treasurer, the owner thereof or anyone interested therein, prior
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Payment to
be enforced.
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to the sale, may redeem the same by paying into court, to be
paid to the purchaser thereof within the period of six calendar
months from the date of the ratification of such sale, the
amount of purchase money, and all subsequent taxes paid by
the purchaser, with interest thereon at the rate of ten per cent.
per annum from the date of sale and the date of such payment
of taxes, respectively.
Section 26 J. After the expiration of six calendar months
from the date of the ratification of each of such sales, the
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Real estate
may be
redeemed.
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