482 LAWS OF MARYLAND. [CH. 169

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 sold; 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
teen sold, and all taxes thereon then in arrears, with interest
thereon according, to law, and the cost of the 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 and shall be collectable by sale at the tax sale of
the ensuing year or years.

(I) The purchaser at a tax sale shall pay forthwith to the
Treasurer the amount of taxes, penalties and costs. The
Treasurer shall sign and deliver to the purchaser a certificate
of purchase, designating the land sold and the amount paid
therefor, and stating that unless the property shall be re-
deemed within two years from the date of the sale, a deed will
be given by the Mayor of the town. Such certificates shall be
assignable, and an assignment thereof shall vest in the as-
signee all the right, title and interest of the original pur-
chaser. The holder of any certificate shall have the right
to pay all taxes, general or special, and assessments, including
State and county taxes as may be due or may become due,
on the property described in said certificate.

(J) Real property sold for taxes may be redeemed by the
owner, or by any person having interest in it, or lien thereon,