ART. 10.] DORCHESTER COUNTY. 757

tisement. published in such newspaper or newspapers as the
Court shall direct, warning all persons interested in the prop-
erty sold to be and appear by a 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 said ratification, the said
sale shall, by order of said court, be ratified and confirmed, and
the purchaser shall, on payment of the purchase money, have a
good title to the property sold; but if good cause, in the judg-
ment of the said court, be shown in the premises, the said sale
shall be set aside, in which case the said official shall proceed
to a new sale of the property, and shall bring the proceeds
into court, out of which the purchaser shall be repaid the pur-
chase money, by him to said official paid, on said rejected sale,
and all taxes assessed on said real estate and paid by the pur-
chaser since said sale, and all costs and expenses properly
incurred under said sale and in said court, with interest on all
such sums, from the time of payment; and if the purchaser has
not paid the purchase money, or costs or 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
due thereon and in arrear, with interest on the same accord-
ing to law, and the costs of the proceedings; but said 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 exceptant to show the same to be invalid.

116. All State and county taxes levied in said county by the
County Commissioners thereof shall from the time they are
levied be liens on the real estate of the party, parties or body
corporate indebted for such taxes, and on the personal estate
thereof, so long as the personal estate remains in the taxpayer's
possession; and all real estat shall be liable for taxes assessed
against the same, without reference to the name of the person
to whom the same shall have been assessed; and the sale thereof
made for taxes, as provided by law, shall pass the title thereto
as effectually as if the same had been assessed to the real owner
thereof at the time of the sale, who shall for all purposes be
considered the party indebted.

117. Whenever any real estate shall be sold for taxes the
owner thereof or any person having an interest in the same,
prior to the sale, his heirs, personal representatives or assigns,
or his, her or their agent or attorney or any mortgagee, or other
lien holder may redeem the same by paying into said court,
within the period of twelve calendar months from the date of
the sale, for the purchaser, the amount of the purchase money,