550 LAWS OF MARYLAND.

sold, the sale shall be set aside as to such parcel, in which case
the Treasurer of said town shall, upon surrender of said tax
certificate, repay the purchaser the money paid by him to the
Treasurer on said rejected sale, and on all taxes assessed on said
real estate and paid by the purchaser since said sale, and cost
and expense properly incurred in said court, with interest on
such sums from the time of payment, and said sale shall be
cancelled upon the tax books; but such sale shall not be sct
aside if the provisions of law appear to have been substantiaily
complied with, and the burden of proof shall be on the exceptant
to show the same to be invalid. Real property sold for taxes
may be redeemed by the owner, or by any person having an in-
terest in or lien thereon, preference being given to the record
owner of said land, at any time within two years from the date
of the sale, by paying to the Treasurer the sum of money paid
by the tax purchaser at the sale, together with interest at the
rate of fifteen per centum per annum from the day of the sale,
and also the amount of all taxes, general or special, paid
by the purchaser, his heirs or assigns, after the date of the
sale, with interest at the same rate from the date of such
payment. The Treasurer shall deliver to the person making the
redemption a certificate of redemption, and shall enter the
same with the name of the person so redeeming on his record,
and shall keep in a separate fund all moneys received by way of
redemption, to be paid without interest to the tax purchaser,
their heirs or assigns, upon the delivery to him of their cer-
tificates of purchase. If real property sold for taxes be not
redeemed within two years from the date of the sale, the Mayor
shall, on presentation of the certificate of purchase and the
payment of the amount of taxes then due, execute in the name
of the town, and deliver a deed conveying to the purchaser,
his heirs or assigns, the property described in the certificate;
such deeds shall vest in the grantee an absolute estate in
fee simple, free from all liens or incumbrances whatever, ex-
cept liens for State, County or Municipal taxes; such deeds
shall be prima facie evidence in all courts that the proceedings
prior to the execution and delivery, including the assessment
and levy of the taxes, were regularly and validly taken; that
the land was subject to taxation, that the taxes had not been
paid before the sale, that the property had not been redeemed
and that the deed vested in the grantee an absolute title, ac-
cording to its tenor. The town of Gaithersburg is hereby au-
thorized and empowered to purchase any property offered for
sale for the payment of taxes, provided it shall not bid a sum