Section 31. Equity of redemption.
   The owner of any land sold under the provi sions of this charter and amendments, or any person acting for them, may redeem the same within one year after the sale by paying to the purchaser the sum paid by him and 25% on the amount of taxes and expenses, and the Treasurer shall refund to him the proceeds, less double the amount of the taxes. That if the real estate sold as aforesaid shall not be redeemed within the time specified, the corporation shall convey to the purchaser or his assigns the same in fee; and the recitals in the conveyance, or in any other conveyance of land sold for taxes due the town, that the taxes were due, or of any other matter required to be true or done before the sale might be made, shall be prima facie evidence that the same was true and done. (Pr. Laws 1905, C. 26, Sec. 26)