EDWIN WARFIELD, ESQ., GOVERNOR.

1079

order notice to be given by advertisement in some newspaper
published in said county warning all persons interested in
the property sold to be and appear by certain day in the said
notice to be named, to show cause, if any they have, why said
sale shall 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 the said court, be ratified and
confirmed, and the purchaser shall, on payment of the pur-
chase money, have a good title to the property sold, but if
good cause, in the judgment of said court, be shown in the
premises the said sale shall be set aside, in which case said
collector shall proceed to make a new sale of the property
and bring the proceeds into court, out of which the pur-
chaser shall be repaid the purchase money paid by him to
the collector on said rejected sale, and all taxes assessed on
said real estate and paid by the purchaser since said sale, and
all costs and expenses properly incurred in said court, with
interest on all sums from the time of payment; but such

CHAP. 549

sale shall not be set aside if the provisions of the law shall
appear to have been substantially complied with, and the
burden of proof shall be on the exceptants to show the same
to be valid; whenever real estate shall be thus sold for taxes
by the collector, 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 day of such sales, the amount of the pur-
chase money, with twenty-five per cent, added thereto and
all costs which may be incurred by the collector or the pur-
chaser in reporting or ratifying said sale; and the purchaser
of such real estate, if the said sale be confirmed, shall receive
a deed therefor from the tax collector; and if the purchaser
should die before having received the deed the tax collector
shall convey the real estate to the devisee or heirs of the
purchaser; and if the tax collector should die, remove or
refuse to make a deed the court ratifying such sale may
appoint a special agent to execute a deed to the purchasers ;
whenever any personal property shall be removed from the
town while any town taxes levied thereon remain due, in

Sale set aside

arrears and unpaid, a tax collector shall have power to
pursue said property and to collect said tax wherever the
same may be found in the State, as if the said property had
remained in the said town.

Power given to
pursue
property and
collect taxes.