EMERSON C. HARRINGTON, GOVERNOR. 1405

not ratified or confirmed by the said order and for the purpose
of making a just distribution of the proceeds of any sale rati-
fied 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 shall seem just
and equitable for the purpose of advancing the remedy pro-
posed and the aim and purpose of this Act and of doing full
and complete justice to all parties interested according to the
equity of the matter.

99. If, for any reason payment of taxes levied is not en-
forced by the sale of the property, on the first Monday of
December next succeeding the date of the levy, then and in
that case the treasurer shall have 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 sim-
ilar lists and giving similar notices to those required by sec-
tions 97 and 98, and he shall report such sales and they shall
be acted upon by the court in the manner prescribed by said
sections.

100. Whenever real estate shall be sold by the said treas-
urer, the owner thereof or anyone 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.

101. After the expiration of six calendar months from the
date of the ratification of each of such sales, the treasurer
then in office shall, by a good and sufficient deed, to be exe-
cuted and acknowledged according to law, convey to the pur-
chaser or purchasers of the parcels of land sold to them respec-
tively, provided the same has not been redeemed as aforesaid;
and the deed of the successor in office of the treasurer who
made such sale shall be as good and valid in law as though it
had been executed and delivered by the said last named treas-
urer.

102. The town of Bel Air is hereby authorized, and em-
powered, if the Town Commissioners deem it advisable, to
purchase any property offered for sale for the payment of
taxes, provided they shall not bid a greater sum than the ap-