ALBERT C. RITCHIE, GOVERNOR. 1555

price such several parcels were severally sold, the amount of
tax, the interest accrued, proportional cost of advertising such
sales, and the cost and expenses of making and reporting said
sales, including a reasonable counsel fee, and of the surplus fund
in each instance; with such report he shall also file a copy of the
printed and posted list aforesaid. The said courts shall ex-
amine the said proceedings and if the same appear to be regular
and the provisions of law in relation thereto have been substan-
tially complied with, shall order notice to be given by adver-
tisement in such newspaper or newspapers as the court may
direct, warning all persons interested in the property sold to be
and appear in said court by a certain day to be named in said
order, to show cause, if any they have, why said sale or sales
should not be ratified and confirmed; and in those cases where
no cause, or an insufficient cause, be shown against such ratifi-
cation, the court shall, in one order, ratify and confirm the sale
or sales so made, and the purchaser or purchasers shall, on
payment of the purchase money, have a good title to the prop-
erty sold, but if good cause, in the judgment of the court, be
shown in the premises in relation to any parcel of said land
sold, the said sale shall be set aside as to said parcel, in which
case the Treasurer of said town shall, within thirty (30) days,
proceed to a new sale of the property and bring the proceeds
into court, out of which the purchaser shall be paid the pur-
chase money paid by him to the Treasurer on said rejected
sale, and all taxes assessed on said real estate and paid by the
purchaser subsequent to said sale and costs and expenses prop-
erly incurred in said court, with interest on such sums from
the time of payment, and all sums expended by such purchaser
for the necessary insurance, repair and preservation of prop-
erty so soW ; and if the purchaser has not paid the purchase
money or the subsequent taxes, said payment shall be applied
to the payment of the taxes for which said property may have
been sold, and all taxes thereon then in arrears, with interest
thereon according to law, and the cost of proceedings; but
such sale shall not be set aside if the provisions of law appear
to have been substantially complied with, and the burden of
proof shall be on the exceptant to show the same to be invalid.
(H) On the day fixed for reopening the sale, the same pro-
ceedings shall be had as at the previous sale, and the sale shall
be adjourned from day to day until all parcels have been again
offered at least once; and any taxes then remaining unpaid,
with penalties and costs, shall be extended upon the tax book