PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1597

all subsequent taxes due thereon and in arrear, with interest
on the same according to law, and also the costs of the proceed-
ings ; 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; and when any sale shall have been finally ratified
by the court, as herein provided, the order of ratification shall
be conclusive as to the regularity of the treasurer's proceedings
therein and of said sale, and shall not be open to inquiry except
in case of fraud or collusion in said proceedings and sale on the
part of or between the treasurer and the purchaser.

SEC. 115-C. 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 tax-
payer's possession, and all real estate 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 pur-
poses, be considered the party indebted,

SEC. 116. Whenever any real estate shall be sold for taxes,
the owner thereof or any person having any interest in the
same, prior to the sale, his heirs, personal representatives or as-
signs, or his, her or their agent or attorneys, or any mortgagees,
or other lien holders 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, 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 dollars, to be fixed by the court, or by agreement
of the treasurer and the person interested therein.

SEC. 116-A. When the time for redeeming the property shall
have expired and the same has not been redeemed, the said
treasurer 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 if the Court has finally rati-
fied such sale, unto the purchaser or purchasers thereof, their
heirs or assigns; and if the treasurer, who made the sale, be