ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

139

owner thereof within two years from the day of its sale by pay-

ment to said treasurer for the use of the legal holder of said cer-

tificate of the amount of the purchase money therein named and

interest at the rate of twelve per centum per annum thereon, then

a deed in fee of such property which deed shall be received and

held to be prima fane evidence of a good and perfect title in fee

to the property so bought at any sale herein authorized; and in

Certificate
of eale.

case of redemption as hereinbefore specified it shall be the duty

of the treasurer immediately thereafter to give notice of such re-

demption to the purchaser in such certificate by letter mailed to

him at the postoffice for such purpose to be designated in the said

certificate.

116 E. The treasurer shall immediately after the conclusion

of such annual sale, and not less than ten days prior to the day

hereinbefore fixed for showing cause against the ratification

thereof in respect to any parcel of land thereat sold, make and

file full report to the circuit court of the county on the equity

side thereof, setting forth his proceedings in the premises in de-

tail, with copy of the printed list and notice aforesaid, and also

showing to whom, at what price and for what sum of money ac-

tually received by him such several parcels were sold respectively,

the amount of tax, of interest accrued, of penalties, of pro rata

Report.

cost of advertising such sale, and of the surplus fund in each

instance; if thereupon, on or before the day before specified for

showing cause as aforesaid, any party in interest legally or equit-

ably entitled to make objection shall come into court and in writ-

ing show cause against the ratification of the sale of any parcel,

the court shall thereupon proceed in respect to such separate par-

cel or interest in all respects as now provided by law and the rules

of practice of the court; but in respect of all parcels so rep.orted

sold, against ratification of the sale whereof no cause shall be

shown as aforesaid, the said court shall forthwith proceed to con-

sider and determine the same as in case of default to appear after

summons duly served, and in one decree to ratify and confirm

each and every such unopposed sales.

116 F. Any surplus of the purchase money left in the hands

of the treasurer in case of sale of property whether personal or

real, shall be held by him as treasurer of the county and as a

Surplus.

" surplus fund," subject to payment to the owner or owners of

the property sold upon demand in case of personal property, and

in case of real property, upon demand after final ratification of

such sale.

116 G. Taxes as the same shall be collected whether by volun-

tary or by enforced payment as hereinbefore provided, shall be

credited and held pro rata to the credit of the respective appro-

priations of the year, and to interest and penalty account, and the

treasurer shall each month make written report to the county