1158 LAWS OF MARYLAND.

a new sale of the property aud bring the proceeds into court,
out of which the purchaser 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 pay-
ment; but such 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 invalid; 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 purchase
money, with twenty-five per cent, added thereto and all costs
which may be incurred by the collector or the purchaser 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 con-
vey the real estate to the devisees 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 per-
sonal property shall be removed from the town while any town
taxes levied thereon remain due, in arrears and unpaid, the
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.

48I. All property, real, personal and mixed, of all kinds and
descriptions whatsoever that may be within the corporate
limits of Berlin, belonging to the inhabitants, firms, incorpora-
ted bodies or unincorporated associations, either residing in
or doing business in said town, and also all property, real,
personal and mixed of all kinds and descriptions whatever that
may be within the corporate limits of said town, belonging to
any person or persons, firm, incorporated body or unincorpora-
ted association not located or residing within said town, and
also all judgments, personal securities, stocks and other per-
sonal property owned by residents of said town and not exempt
from taxation under the general laws of this State, shall be
subject to taxation for municipal purposes; the present assess-
ment of property shall remain in force as the basis for levying
town taxes of all kinds until such time as a new assessment
shall be made under the provisions of this section. The Mayor
and Council may, after the passage of this Act, as soon as in