338 LAWS OF MARYLAND. [CH. 368

Court, with interest on all such sums from the time of pay-
ment; but such sale shall not be set aside if the provisions of
law shall appear to have been substantially complied with, and
the burden of proof shall be on the exceptant to show the same
to be invalid; and for the purpose of making a just distribution
of the proceeds of any sale ratified and confirmed, the said
Court may pass such other or subsequent orders that may be
just and equitable, and shall have as full and complete juris-
diction as though it were sitting as a Court of Equity.

805E. 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 or Collector then in office shall, by
good and sufficient deed duly executed and acknowledged ac-
cording to law convey to the purchaser or purchasers, the par-
cel or parcels of land sold to them respectively and the deed of
the successor in office of the Treasurer or Collector who made
such sale shall be as good and valid in law as though it had
been executed and delivered by the Treasurer or Collector
making said sale.

805F. Whenever real estate shall be sold by the Treasurer
or Collector the owner thereof prior to the sale, his or her
heirs, or a person or corporation holding a lien against the
property so sold, may redeem the same by paying into Court
to be paid to the purchaser thereof, within the period of twelve
calendar months from the date of such sale, the amount of the
purchase 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, re-
spectively; provided that in the event the redemption is made
by a lien holder the title to property shall revert to the owner,
his or her heirs, and not to the lien holder.

805G. The County Commissioners of Washington County
are hereby authorized and empowered in their discretion to
purchase any property for sale for the payment of taxes; pro-
vided they shall not bid a sum greater approximately than the
taxes in arrears upon said property and the interest and ex-
penses of sale and costs and to sell and convey or lease the
same, as in their judgment and discretion shall be deemed best
for the interest of the County.

805H. Any sale of land by the Treasurer or Collector, where
the owners are described as the heirs of a named person, or as
trustees, cestuis que trustent or co-owners with non-resident
persons, partnerships or corporations, shall pass the title as
fully as if such heirs, trustees, cestuis que trustent or co-owners
were each named in the proceedings by his or their proper
name.