HERBERT R. O'CONOR, GOVERNOR. 55

authorized to be made, and when any real estate shall be
sold under this Act for taxes, the sale, together with the
proceedings had in relation thereto, shall be reported to
the Circuit Court for Worcester County by the Tax Col-
lector, and if, upon the report the Court shall find that
the provisions of this Act in relation thereto have been
complied with, the Court shall pass an order nisi giving
three weeks' notice, naming all persons interested in the
property sold to be and appear by a certain day in the
said order nisi named, to show cause why said sale shall
not be ratified, and a copy thereof shall be published as
the Court shall direct, and if no objections to the ratifica-
tion of such sale shall be filed within the time limit named
in said order nisi, or if objection be filed and the objector
is unable and fails to show that the Tax Collector has
failed to comply with the provisions of this Act, the sale
shall be finally ratified by said Court; and for the purpose
of hearing objections or passing orders under this Act,
said Court shall be deemed always to be open as in
Chancery proceedings; if the objection to sale under this
Act shows to the satisfaction of the Court that the Tax
Collector had failed to comply with the provisions of this
Act, said sale shall be set aside and said Tax Collector
shall at once proceed to make a new sale of the property.
Under a ratification of a tax sale under this Act, the Tax
Collector shall convey to the purchaser the property pur-
chased by him upon the payment of the costs of such deed
by the purchaser; and the bond or bonds of the Tax Col-
lector shall be liable for the purchase money paid by the
purchasers if the sale be not ratified, with interest thereon;
and for all costs and expenses accruing from said sale the
Tax Collector shall retain out of the proceeds of said sale
when ratified, the amount of taxes and interest thereon
and all costs incurred in advertising, making, reporting
and ratifying such sale, and shall pay over the excess to
the owner of property thus sold, and no sale under this
Act shall be set aside if the provisions thereof relating to
sale shall appear to have been substantially complied with
and the burden of proof to show any non-compliance
with said provisions shall be on the exceptant thereto,
and when any sale shall have been finally ratified by the
Court, as herein provided, the order of ratification shall
be conclusive as to the regularity of the Tax Collector's
proceedings therein and of said sale, and shall not be open
to inquiry except in case of fraud or collusion in said pro-
ceedings and sale on the part of or between the Tax Col-
lector and purchaser; every tax deed shall contain the name
of the former owner of the property it conveys and the