HARRY HUGHES, Governor                                     1789

(A) [The said Treasurer or Collector shall within] WITHIN
30 days after the close of [such sale] THE TAX SALES, THE
TREASURER OR COLLECTOR SHALL make a full report [thereof] to the
Circuit Court for Washington County[, setting]. THE REPORT

SHALL:                       

(1)  SET forth his proceedings in the premises in
detail[, showing];

(2)  SHOW to whom and at what price [such] THE
[several] parcels [were] respectively WERE sold[,];

(3)  SHOW the amount of taxes and the interest
accrued[,];

and

(4) SHOW the cost of advertising [such] THE sale[,];

(5) SHOW all other expenses and the surplus fund in
each instance[; with which].

(B)  WITH THE report [he] THE TREASURER OR COLLECTOR ALSO
shall [also] file a copy of the advertisement of sale, together
with the publisher's certificate [thereof].

(C)  The [said] Court shall examine the [said]
proceedings[,] and, if [the same] THEY appear to be regular and
IN COMPLIANCE WITH the REQUIRED 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]. THE ADVERTISEMENT SHALL WARN all persons
interested in the property sold to [be and] appear in [said] THE
Court by a certain day [to be named in said] SPECIFIED IN THE
order, to show cause, if THEY HAVE any [they have], why [said]
THE sale [shall] SHOULD not be ratified and confirmed[; and
after]. AFTER hearing the objections, if any, the Court [in its
discretion shall] MAY 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,
SHALL have a good title to the property sold[; but if]. IF in
the judgment of the Court, good cause [be] IS 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]. IN THAT
case the [said] Treasurer or Collector [shall] within 60 days
SHALL proceed to a new sale of [said] THE property and bring the
proceeds into Court, out of which shall be paid all taxes
assessed on [said] THE property and all costs and expenses
properly incurred in [said] THE Court, with interest on all such
sums from the time of payment[; but such sale shall]. THE SALE
MAY not be set aside if THERE HAS BEEN SUBSTANTIAL COMPLIANCE
WITH the provisions of law [shall appear to have been
substantially complied with, and the]. THE burden of proof
[shall be] IS on the exceptant to show THAT the SALE [same to be]
invalid[; and for the purpose of making]. SO AS TO MAKE a just