ALBERT C. RITCHIE, GOVERNOR. 177

if any they have, why said sale should not be ratified and con-
firmed; and if no cause or an insufficient cause be shown
against the ratification, the said sale shall, by order of said
Court, be ratified and confirmed, and the purchaser shall, on
payment of the purchase money, have a good title to the said
property so sold; but if good cause in the judgment of said
Court, be shown in the premises, the said sale shall be set aside,
in which case the said Town Clerk and Treasurer shall proceed
to a new sale of the said property and bring the proceeds into
Court, out of which the purchaser shall be paid the purchase
money paid by him to the Town Clerk and Treasurer on said
rejected sale, and all taxes assessed on said real estate or lease-
hold estate and paid by said purchaser since said sales and all
costs and expenses properly incurred in said Court, with in-
terest on all sums from the time of payment at the rate of
twelve per cent per annum, and if the purchaser has not paid
the purchase money or the subsequent taxes, the Town Clerk
and Treasurer shall apply such proceeds to the payment of the
taxes for which said property may have been sold, and all sub-
sequent taxes then in arrears with interest on the same accord-
ing to law and the costs of proceedings; but such sales 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 under
the law. The Town Clerk and Treasurer shall require the
purchaser of such property on the day of sale, or the day next
succeeding, to pay on account of said purchase the amount
assessed for taxes on the property so sold, together with all
costs and charges, and no more, and the residue of
the purchase money shall remain on a: credit of two years and a
day.

If the property so sold shall not be redeemed at the expira-
tion of two years and a day from the day of sale, the

Town Clerk and Treasurer shall, when required, and on pay-
ment of the full amount of the purchase money, execute a deed
for the same to the purchaser. If it shall appear that the
owner of the said property prior to the execution of the deed
for the same by the Town Clerk and Treasurer, cannot, after
reasonable effort, be found, or if said owner shall refuse to re-
ceive said balance of money, then in either ease the Town Clerk
and Treasurer shall deposit the same for the benefit of such
owner in such bank or banks or trust companies as the Mayor
ami Common Council shall direct.