848 LAWS OF MARYLAND. [CH. 384

confirmed; and after hearing the objections; if any, the
Court in its discretion shall in one order ratify and confirm
all sales so made and then entiled to be ratified and con-
firmed, and the purchaser or purchasers thereof shall, on
payment of the purchase money, have a good title to the
property sold; but if in the judgment of the Court, good
cause be shown against the ratification of the sale of any
parcel of land or other property so sold, the said sale shall
be set aside as to such parcel or property; in which case the
said treasurer shall within thirty days proceed to a new sale
of said property and bring the proceeds into Court, out of
which shall be repaid the purchase money paid to the treas-
urer 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 law shall appear to have been substan-
tially complied with, and the burden of proof shall be on the
exceptant to show the same to be invalid; and for the pur-
pose of making a just distribution of the proceeds of any
sale ratified and confirmed, the said Court shall pass all such
other or subsequent 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.

202. After the expiration of twelve calendar months
from the date of such sale, provided the same has been
finally ratified by the Court, the treasurer then in office
shall by good and sufficient deed duly executed and acknowl-
edged according to law, convey to the purchaser or purchas-
ers the parcels of land sold to them respectively, and the
deed of the successor in office of the treasurer who made
such sale shall be as good and valid in law as though it had
been executed and delivered by the said last-named
treasurer.

203. Whenever real estate shall be sold by the treasurer
the owner thereof prior to the sale, his or her heirs, may
redeem the same by paying into Court to be paid to the pur-
chaser thereof, within the period of twenty-four calendar
months from the date of such sale, the amount of the pur-
chase money and all subsequent taxes paid by the pur-
chaser, with interest thereon at the rate of ten per centum
from the date of sale, and the date of such payment of
taxes, respectively.

204. The County Commissioners of Queen Anne's Coun-
ty are hereby authorized and empowered in their discretion