HERBERT R. O'CONOR, GOVERNOR. 337

the said taxes, together with the interest, costs, expenses and
fees accruing and to accrue to the first Tuesday in December
ensuing are not paid by that date he shall proceed on that day,
in front of the Court House in said County to offer said prop-
erty for sale to the highest bidder for cash, after having given
notice thereof by advertisement published at least once a week
for at least three successive weeks prior to the day of sale in
some newspaper published in said county, and upon the first
Tuesday in December in each year the Treasurer shall proceed
to sell under the terms of said notice all property upon which
taxes, interest, costs, expenses and fees are in arrears as afore-
said and shall continue such sale from day to day on each
secular day, legal holidays excepted, until all of said property
shall have been offered and disposed of. The failure of the
Treasurer to sell at the time named shall not affect the validity
or collectibility of any taxes or the validity of any sale there-
after made. If the said first Tuesday in December shall be a
legal holiday, then said sale shall be held on the next succeed-
ing Tuesday which is not a legal holiday.

805D. The said Treasurer or Collector shall within 30 days
after the close of such sale make a full report thereof to the
Circuit Court for Washington County, setting forth his pro-
ceedings in the premises in detail, showing to whom and at
what price such several parcels were respectively sold, the
amount of taxes and the interest accrued, the cost of advertis-
ing such sale, and all other expenses and the surplus fund in
each instance; with which report he shall also file a copy of
the advertisement of sale together with the publisher's certifi-
cate thereof. The said Court shall examine the said proceed-
ings, and if the same appear to be regular and the provisions
of law in relation thereto appear to have been complied with,
shall order notice to be given by advertisement as provided in
sales in Equity proceedings warning all persons interested in
the property sold to be and appear in said Court by a certain
day to be named in said order, to show cause, if any they have,
why said sale shall not be ratified and confirmed; and after
hearing the objections, if any, the Court in its discretion shall
ratify and confirm all sales so made and then entitled to be
ratified and confirmed, 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 land
or other property so sold, the said sale shall be set aside; and
the purchase price returned to the purchaser or purchasers; in
which case the said Treasurer or Collector shall within 60 days
proceed to a new sale of said property and bring the proceeds
into Court, out of which shall be paid all taxes assessed on said
property and all costs and expenses properly incurred in said