ALBERT C. RITCHIE, GOVERNOR. 203

the ratification of the sale of any parcel of land or other prop-
erty so sold, the said sale shall be set aside as to such parcel
of property; in which case the said town clerk and treasurer
shall within thirty days proceed to a new sale of said property
and bring the proceeds into Court, out of which shall be paid
the purchase money paid to the town clerk and treasurer on
said rejected sale, and all taxes assessed on said property since
said sale, and all costs and expenses properly incurred in said
Court, with interest on all such sums from the time of payment;
but such sale shall not be set aside if the provisions of the
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; 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 orders as may be just and equitable; and shall
have as full and complete jurisdiction as though it were sitting
as a Court of Equity.

Whenever real estate shall be sold by the town clerk and
treasurer the person who was the owner thereof prior to the
sale may redeem same within the period, of twelve calendar
months from the date of such sale by paying into Court to be
paid to the purchaser thereof the amount of the purchase money,
all subsequent taxes paid by the purchaser, and all Court costs,
with interest thereon, at the rate of fifteen per centum per
annum from the date of sale, and the date of the payment of
such taxes and costs respectively. After the expiration of said
period of twelve calendar months, provided the property has
not been redeemed and the sale has been finally ratified and con-
firmed by the Court, the town clerk and treasurer then in office
shall, at the expense of the purchaser, by a good and sufficient
deed executed and acknowledged according to law, convey to
the purchaser or purchasers the parcel or parcels of land sold
to them respectively; and the deed of the successor in office of
the town clerk and treasurer who made the sale shall be valid
in law as though it had been executed and delivered by the
said last named town clerk and treasurer.

The Mayor and Council may purchase, in their discretion,
at the tax sale any property offered for sale for the payment of
taxes, provided they shall not bid a sum greater approximately
than the taxes in arrears on said property and the interest and
expenses of sale and costs, and may sell and convey or lease the
same, as in their judgment and discretion shall be deemed best
for the interests of the city.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1st, 1927.

Approved March 25, 1927.