QUEEN ANNE'S COUNTY. 1059

and all costs and expenses properly incurred in said Court, with
interest on all such sums from the time of payment, but such
sale shall not be set aside if the provisions of 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;
and.for the purpose of making a just distribution of the pro-
ceeds 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.

133c-2. After the expiration of six calendar months from
the date of such sale, provided the same has been finally ratified
by the Court, the County Treasurer making such sale shall by
good and sufficient deed, to be executed and acknowledged
according to law, convey to the purchaser or purchasers the
parcels of land sold to them, respectively, and the deed of the
successor in office of the County Treasurer who made such sale
shall be as good and valid in law as though it had been exe-
cuted and delivered by the said last-named County Treasurer.

133c-3. Whenever real estate shall be sold by the County
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 of ten per centum from the date of sale, and the
date of such payment of taxes, respectively.

133c-4. The County Commissioners of Queen Anne's County
be and they are hereby authorized' and empowered, in their
discretion, to purchase any property for sale for the pay-
ment of taxes; provided, they shall not bid a sum greater ap-
proximately than the taxes in arrears upon said property and
the interest and expenses of sale and costs, and to sell and
convey or lease the same, as in their judgment and discretion
shall be deemed best for the interest of the county.

133c-5. Any sale of land by the County Treasurer, when the
owners are described as the heirs of a named person, shall
pass the title as fully as if such heirs were each named in the
proceedings by his or their proper name; and if the purchaser
of any real estate sold by the County Treasurer for payment
of the taxes shall die without having secured a deed therefor,
the County Treasurer may convey the said real estate to the
heirs, devisees or assignees of the purchaser.

133c-6. Immediately after the first day in July in each year
the County Treasurer shall, in person or by deputy, pro-
coed to collect all taxes in arrear on personal property by