J. MILLARD TAWES, GOVERNOR                            173

one order finally ratify and confirm all sales so made and then
entitled to be ratified and confirmed, and the purchaser or purchasers
of said property shall, if having fully complied with the terms of
sale, have a fee simple title to the said property; but if, in the judg-
ment of the Court, good cause be shown against the ratification of
the sale of any parcel of land or other property so sold, the said sale
shall be set aside as to such parcel or property, in which case the
said County Treasurer shall, and he is hereby authorized to, within
thirty days, proceed to a new sale of said property, out of the re-sale
of which shall be refunded the purchase money paid to the County
Treasurer on said rejected sale, and all taxes assessed on said prop-
erty since said sale, and all costs and expenses properly incurred in
said Court, with interest on all such sums from the 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.]

[156G. 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 interest,
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 tendering in
payment to the County Treasurer the whole amount of money re-
ceived 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 per cent per month or fraction thereof
from the time of sale and from the time of subsequent ex-
penditures, 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 reasonable 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.]

[156H. If the property so sold shall not be redeemed at the ex-
piration 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