THEODORE R. MCKELDIN, GOVERNOR 141

at the Court House door of Worcester County, in the town
of Snow Hill, shall, agreeably to said notice, either on the
premises or at the Court House door of said County, pro-
ceed to sell by public auction the property so levied on, for
cash, retaining out of the proceeds of such sales the amount
of taxes due from such delinquent, with interest thereon,
together with all costs incurred in making the sale and
paying the surplus, if any there be, to the owner thereof;
and the tax collector shall report the sale, together with
all the proceedings had in relation thereto, to the Circuit
Court, in Equity, and the Court shall examine the said pro-
ceedings, and if the same appear to be regular, and the
provisions of the law in relation thereto have been com-
plied with, shall order notice to be given by advertisement
in some newspaper published in said County warning all
persons interested in the property sold to be and appear
by a certain day in the said notice to be named, to show
cause, if any they have, why said sale shall not be ratified
and confirmed. [; and]

(g). If no cause or an insufficient cause be shown
against the said ratification the said sale shall, by order of
the said Court, be ratified and confirmed, and the pur-
chaser shall, on payment of the purchase money, have a
good title to the property sold, but if good cause, in the
judgment of said Court, be shown in the premises the said
sale shall be set aside in which case said collector shall pro-
ceed to make a new sale of the property and bring the pro-
ceeds into Court, out of which the purchaser shall be repaid
the purchase money paid by him to the collector on said
rejected sale, and all taxes assessed on said real estate and
paid by the purchaser since said sale, and all costs and ex-
penses properly incurred in said Court, with interest on
all sums from the time of payment; but such sale shall not
be set aside if the provisions of the law shall appear to
have been substantially complied with, and the burden of
proof shall be on the exceptants to show the same to be
invalid; whenever real estate shall be thus sold for taxes by
the collector, the owner thereof, prior to the sale, may re-
deem the same by paying into Court, to be paid to the pur-
chaser thereof within the period of twelve calendar months
from the day of such sales, the amount of the purchase
money, with twenty-five per cent, added thereto and all
costs which may be incurred by the collector or the pur-
chaser in reporting or ratifying said sale [; and].

(h). The purchaser of such real estate, if the said sale
be confirmed, shall receive a deed therefor from the tax
collector; and if the purchaser should die before having re-