392                               Laws of Maryland                       [Ch. 305

TIME OF PAYMENT, BUT SUCH SALE SHALL NOT BE SET
ASIDE IF THE PROVISIONS OF LAW 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 all such other or
subsequent orders as may be just and equitable.

208.    When any lot, tract of land or parcel of ground in the said
County shall be sold by reason of non-payment of the taxes due
thereon, the owner, his or her heirs, or other person or persons
(including the owner of a reversionary or remainderman's inter-
est, mortgagee or any lienor) having an interest in the property
prior to the sale, shall have power to redeem the same at any time
within one year and a day from the day of sale, on paying or tender-
ing in payment to the County Treasurer the whole amount of money
received by such County Treasurer from the sale of the lot, tract of
land or parcel of ground to be redeemed and all subsequent taxes
and necessary expenses paid by the purchaser, with a penalty of
interest thereon at the rate of one-half per cent per month or
fraction thereof from the time of sale and from the time of sub-
sequent expenditures, respectively, to the time of such tender; and
the sums so paid shall be by the County Treasurer delivered or
tendered to the purchaser, whose right in the property so purchased
shall thenceforth cease and determine and the party redeeming,
upon his application, shall be substituted in the place and stead of
the tax-sale purchaser. Any excess of the proceeds of sale remaining
in the hands of the County Treasurer after retaining the amounts
allowed by law shall be paid to the owner of the property sold; and
if the owner cannot, after reasonable effort, be found, or if such
owner refuse to receive said balance, then the County Treasurer
shall deposit the same under order of said Court in a bank for the
benefit of such owner. And if a purchaser, upon redemption of the
property sold, or upon the sale being set aside, cannot, after reason-
able effort, be found, or if such purchaser refuse to receive the
amount or fund tendered him, then the County Treasurer shall
deposit the same under Order of Court in bank for the benefit of
such purchaser.

209.    If the property so sold shall not be redeemed at the expira-
tion of one year and a day from the day of sale, provided the sale
has been finally ratified, the County Treasurer making such sale,
when required, and on payment of the full amount of the purchase
money, shall execute, acknowledge and deliver a good and sufficient
deed for the same to the purchaser, and such deed shall convey a fee
simple title to the property; and the conveyance of the successor in
office of the County Treasurer who made such sale shall be as valid
to all intents and purposes as it would have been if made by the
County Treasurer who made the sale, and in any case where a County
Treasurer or his successor shall refuse to execute a deed for the
conveyance of real estate sold and ratified, the Court ratifying such
sale may appoint a trustee to execute such deed, upon application of
the purchaser, and said trustee shall act pursuant to said order; and
the Court to whom the report is made shall have full power and
authority in the same proceeding, on application by the County
Treasurer or his successor, to compel the purchaser to comply with
all or any of the terms of sale by process of attachment or other