1388 LAWS OF MARYLAND. [CH. 680

purchaser shall be repaid the money paid by him to the said
treasurer on the said rejected sale; and all taxes assessed on
said property and paid by the purchaser since said sale, and
costs and expenses incurred in said court, and the costs and
expenses of sales, with interest on all such sums from the time
of payment; and if the purchaser has not paid the purchase
money or subsequent taxes such proceeds shall be applied to
the payment of the taxes for which said property may have
been sold, including all arrears for former years and all sub-
sequent taxes then in arrears, with interest on the same accord-
ing to law, and the cost of the proceedings; but such sale shall
not be set aside if the provisions of the law shall appear to be
substantially complied with and the burden of proof shall
be on the exceptant to show the same to be invalid; and with
reference to any sale or sales not ratified by the said order and
for the purpose of making a just distribution of the proceeds
of any sale ratified and confirmed, the said court may pass all
such other or subsequent orders as may be just and applicable,
and shall have a full and complete jurisdiction as though it
were sitting as a court of equity, to pass all such orders as it
shall deem just and equitable for the purpose of advancing the
remedy proposed and the aim and purpose of this Act, and of
doing full and complete justice to all parties interested accord-
ing to the equity of the matter.

34. If for any reason payment of taxes levied is not en-
forced by the sale of the property on the first Monday of De-
cember next succeeding the date of the levy, then and in that
case the treasurer shall have the authority at any time there-
after, upon the order of the Town Commissioners, to enforce
the payment thereof by sale of the property by making up a
similar list and giving similar notices to those required by
Sections 32 and 33, and he shall report such sales and they
shall be acted upon by the court in the manner prescribed by
said sections.

35. Whenever real estate shall be sold by the said treasurer,
the owner thereof or any one interested therein, prior to the
sale, may redeem the same by paying into court to be paid to
the purchaser thereof within the period of six calendar months
from the date of the ratification of such sale, the amount of
purchase money and all subsequent taxes paid by the purchaser,
with interest thereon at the rate of ten per cent, per annum
from the date of sale and the date of such payment of taxes
respectively.