ALBERT C. RITCHIE, GOVERNOR.                    72 5»

the contrary, in the judgment of said court, such sale shall be
set aside and the treasurer shall thereupon, within thirty days,,
proceed to a new sale of the property. Upon final ratification
of any such sale or sales, in either event, the treasurer shall
convey to the purchaser the property purchased by the latter,
upon the purchaser's payment of the costs of such deed, and
the title to the purchaser, as thus conveyed, shall be good and
marketable, subject only to the right of redemption of the
former owner as hereinafter specified. No deed shall pass until
the end of said redemption period, but the full amount of the
purchase price, interest and prescribed costs shall be due and
payable by the purchaser at the time of such sale or sales to
him, nor shall any deed pass until and unless the purchaser
pay also all taxes that may be due and payable as of the date
of said deed. And the bond of the treasurer shall be liable for
the money paid by the original purchaser in the event of the1
sale not being ratified, together with interest thereon from the
date of the payment of the purchaser, and also for all costs
and expenses accruing from such sale. - The treasurer shall
retain out of the proceeds of the sale, when ratified, the follow-
ing items, namely: the amount of taxes and interest, the pro-
portionate costs of advertising the sale and of the order nisi,
the cost of which latter item shall be at the usual rate in judi-
cial sales, the prescribed court costs, and the sum of $3. 00,
which shall be in full to the treasurer for all services to him
in each case in connection with the tax sale proceedings. After
making said deductions, and none other, he shall pay over any
excess to the owner of the property thus sold. No such sale
shall be set aside if the provisions of the law have been sub-
stantially complied with, and the burden of proof shall be on
the exceptants thereto.

496A. Whenever any real estate shall be sold by the treas-
urer the owner thereof prior to the day of sale may redeem the
same by paying into court, to be paid the purchasers thereof
within one year and one day from the date of such sale, the
amount of the purchase money and all subsequent taxes paid
by the purchaser, and such sums as may have been expended
in the insurance and necessary repairs and care of said property
by the purchaser, if any has been made with interest thereon at
the rate of ten per centum per annum from the date of sale*
and the date of payment of such taxes and expenditures, re-
spectively; provided, that said purchaser shall file with the
clerk of the Circuit Court of said county an itemized state-