DORCHESTER COUNTY. 805

the purchaser shall be repaid the purchase money by him to
the said collector paid on said rejected sale, and all taxes as-
sessed on said real estate and paid by the purchaser after 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 any subsequent taxes, said pro-
ceeds 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 according to
law, and also 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.

119B. 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 taxpay-
er's possession, and all real estate shall be liable for taxes as-
sessed 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.

120. 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 calender months from the
date of the sale, for the purchaser, the amount of the purchase
money, with interest at the rate of fifteen per centum per an-
num from the date of the sales and all proper costs incurred,
including a reasonable compensation for counsel fees, not ex-
ceeding -twenty-five dollars, to be fixed by the Court, or by
agreement of the collector and the person interested therein.

120A. When the time for redeeming the property shall have
expired and the same has not been redeemed the said collector
shall, by a good and sufficient deed, executed and acknowledged
according to law, convey the property sold, if the purchase
money has been paid and the Court has confirmed such sale,
unto the purchaser or purchasers thereof, their heirs or as-
signs. If the collector, who made the sale, be dead or out of