1010 LAWS OF MARYLAND. [CH. 389

of proceedings; but such sales shall not be set aside if the pro-
visions of the law shall appear to have been substantially com-
plied with; and the burden of proof shall be on the exceptant to
show the same to be invalid under the law. The Treasurer
of the Berwyn Citizens' Committee shall require the purchaser
of such property on the day of the sale, or the day next suc-
ceeding, to pay on account of said purchase the amount as-
sessed or taxed 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 one year and a day.

If the property so sold shall not be redeemed at the expira-
tion of a year and a day form the day of sale, the Treasurer of
the Berwyn Citizens' Committee shall, when required, and on
payment 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 Treasurer of the Berwyn Citizens' Commit-
tee, cannot, after reasonable effort, be found, or if said owner
shall refuse to receive said balance of money, then in either case
the Treasurer of the Berwyn Citizens' Committee shall invest
the same for the benefit of such owner, and shall safety keep the
same, and from time to time collect the interest thereon, and
invest for the benefit of such owner the interest from time to
time.

Whenever property has been sold by one Treasurer of the
Berwyn Citizens' Committee for taxes pursuant to law, and such
sale has been reported and the deed executed by the successor in
office of the Treasurer of the Berwyn Citizens' Committee who
made the sale as aforesaid, such report and such conveyance
shall be as valid to all intents and purposes as they would have
been if made by the Treasurer of the Berwyn Citizens' Commit-
tee who made the sale. Whenever property has been sold for
taxes, pursuant to law, by one Treasurer of the Berwyn Citi-
zens' Committee, and such sale has been reported by the Treas-
urer of the Berwyn Citizens' Committee, who made the same,
but the deed for such property has been executed and delivered
by the successor in office of the Treasurer of the Berwyn Citi-
zens' Committee who made such sale and report as aforesaid
such conveyance shall be as valid to all intents and purposes as
it would have been if made by the Treasurer of the Berwyn Citi-
zens' Committee who made and reported the sale.

Whenever there shall be a default in the payment of taxes
on personal property and the Treasurer of the Berwyn Citizens'