HARRY W. NICE, GOVERNOR. 17

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 law appear to have been sub-
stantially 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 other or subsequent orders as may be just and
equitable.

201. When any lot, tract of land or parcel of ground in
the said County shall be sold by reason of non-payment of
the taxes due thereon, the owner, his or her heirs, or other
person or persons (including the owner of a reversionary
or remainderman's interest, mortgagee or any lienor) hav-
ing an interest in the property prior to the sale, shall have
power to redeem the same at any time within one year and
a day from the day of sale, on paying or tendering in pay-
ment to the County Treasurer the whole amount of money
received by such County Treasurer from the sale of the
lot, tract of land or parcel of ground to be redeemed and
all subsequent taxes and necessary expenses paid by the
purchaser, with a penalty of interest thereon at the rate
of one per cent per month or fraction thereof from the
time of sale and from the time of subsequent expenditures,
respectively, to the time of such tender; and the sums so
paid shall be by the County Treasurer delivered or tendered
to the purchaser, whose right in the property so purchased
shall thenceforth cease and determine and the party re-
deeming, upon his application, shall be substituted in the
place and stead of the tax-sale purchaser. Any excess of
the proceeds of sale remaining in the hands of the County
Treasurer after retaining the amounts allowed by law shall
be paid to the owner of the property sold; and if the owner
cannot, after reasonable effort, be found, or if such owner
refuse to receive said balance, then the County Treasurer
shall deposit the same under order of said Court in a bank
for the benefit of such owner. And if a purchaser, upon
redemption of the property sold, or upon the sale being
set aside, cannot, after reasonable effort, be found, or if
such purchaser refuse to receive the amount or fund ten-
dered him, then the County Treasurer shall deposit the
same under order of court in bank for the benefit of such
purchaser.