WM. PRESTON LANE, JR., GOVERNOR 427

ratified and confirmed, and the purchaser shall, on payment
of the purchase money, have a good title to the property sold;
but if good cause in the judgment of the said court be shown
in the premises, the said sale shall be set aside, in which case
the said collector shall proceed to a new sale of the property
and bring the proceeds into court, out of which the purchaser
shall be repaid the purchase money paid by him to the collec-
tor on said rejected sale, and all taxes assessed on said real
estate and paid by the purchaser since said sale and all costs
and expenses properly incurred in said court, with interest on
all such sums from the time of payment; and if the purchaser
has not paid the purchase money or the subsequent taxes said
proceeds shall be applied to the payment of the taxes for
which said real property may have been sold, and all subse-
quent taxes thereon then in arrear with interest on the same
according to law and the cost of the proceedings; but such
sale shall not be set aside if the provisions of law shall ap-
pear to have been substantially complied with; and the bur-
den of proof shall be on the exceptant to show the same to be
invalid.

Where property is erroneously sold for taxes in said Alle-
gany County through an error in description, or for any other
reason, the parties purchasing said property at tax sales shall
be- entitled to the same rate of interest as if the sale was
made in due and proper form, and whenever an error is dis-
covered at any tax sale, as aforesaid, the county treasurer or
the proper municipal fiscal officer shall make payment to the
purchaser of the property sold at said tax sale upon his trans-
ferring to them his certificate of purchase at such sale from
any funds in their hands.

122D. Every collector making sale of property for the pay-
ment of taxes shall be entitled to the same fees as a sheriff for
selling property under execution.

122E. On any property being distrained or advertised for
sale for public dues or taxes, if the person whose property has
been so executed shall apply to the county commissioners, or
the appropriate governing body of any municipality in Alle-
gany County, alleging, under oath, that the whole sum, or
any part thereof, for which such distress has been made is not
due for public dues or taxes, the said commissioners or the
appropriate governing body of any municipality, may, in
ivriting, order that the sale of the property distrained shall
be suspended for any time, not exceeding ten days, and ap-
point a day and place for the person distraining said prop-
erty to exhibit his claim before the county commissioners or
the appropriate governing body of any municipality; and the