ART. 81.] REVENUE AND TAXES. 567

60. Nothing contained in the last preceding section shall
authorize any collector to sell more of any tract of land than
may prove sufficient to discharge the taxes and legal charges
thereon due; or to sell more of any lot of ground in any town
or city than may be sufficient to discharge the taxes and charges
thereon due, unless the county commissioners or Appeal Tax
Court shall be of opinion that such lot will not admit of division
without material injury to the owners thereof, and shall pre-
viously direct the collector to make sale thereof to the extent of
the ground sold; and unless an entry of such authority to such
collector be previously made upon the minutes of the proceed-
ings of such commissioners, or Appeal Tax Court.

61. The collector shall, within two weeks after making sale of
real property for the purpose aforesaid, make return to the
county commissioners or Appeal Tax Court, of all his proceed-
ings in relation thereto; and if, from the sale of any lot or part
of a lot of ground in any town or city, any collector shall receive
more money than may be sufficient to satisfy the taxes and other
legal charges thereon, he shall within two weeks after such sale,
deposit for safe keeping such surplus, after all necessary charges
are deducted, in the hands of the clerk of the Circuit Court of
the county, and the same shall be kept by said clerk and paid to
the person entitled to receive the same on demand, or may be
drawn by the county commissioners or Appeal Tax Court, to
satisfy other arrearages of taxes if any should again accrue while
the said money should remain in the hands of the clerk.

62. Whenever real estate shall be sold by a collector, the
owner thereof, prior to the sale, may redeem the same by paying
to the purchaser thereof, within the period of twelve calendar
months from the date ,of such sale, the amount of the purchase
money, with interest thereon at the rate of fifteen per cent, per
annum from the date of the sale.

63. Where real estate is sold by a collector, if the owner
shall not redeem the same within twelve months, the purchaser
may recover possession by action of ejectment, and in such case
the plaintiff shall be entitled to recover upon producing the
receipt of the collector for the purchase money, describing with
reasonable certainty the property sold, and upon showing a sub-
stantial compliance with the requirements of this article.