FRANK BROWN, ESQURE, GOVERNOR.

not before paid, have a good and indefeasible title to said
property, free and clear of all prior incumbrances, and the col-
lector shall convey the same to the purchaser; but if for good
cause shown the court shall set aside the sale, the court may
order a resale, unless all taxes and costs have been paid, in
which case the court shall prescribe the conditions of the
resale, so as to comply with the provisions of this act; but such
sale shall not be set aside if the provisions of law shall appear
to have been substantially complied with, and the burden of
proof shall be on the exceptants to show the same to be invalid
under the law. Where, in any case, the delinquent's land is
indivisible, the surveyor and appraisers shall report the fact,
with the appraised value of the same at cash value, and the
court shall order sale of the same in same manner as herein
provided for divisible real estate, and the collector's deed shall
have the same effect, provided the same sells for one-half of
its appraised value at the sale thereof. In all cases of sales of
real estate, the surplus, if any, shall be paid over to the
delinquent or person entitled thereto, after deducting all taxes
due and in arrears, and the costs of the sale and proceedings
in court. Where there are life estates, life tenures or interests
for term of years in real estate, and there is no personalty out
of which taxes thereon belonging to the termor can be made,
the collector shall report the facts to the court; and the court
shall order the said life estate, life tenure or term of years, or
so much thereof as may be necessary to pay the taxes and
costs, to be sold, and the same proceedings shall then be had as
in sales of other lands, and the proceeds from said sale be dis-
posed of as in other cases of sales of real estate.

573

104. Whenever real estate shall be sold by a collector, as
herein provided for, the owner thereof, prior to the sale, may
redeem the same, by paying into court within a period of
twelve calendar months from the day of sale, to be paid to the
purchaser or his assigns, an amount equal to the sum of the
purchase money, of all costs properly incurred by the pur-
chaser or his assigns, in securing the ratification of the said sale
and of all taxes assessed on said real estate paid by said pur
chaser, or levied since said sale, with twenty-five per centum
added thereto of the purchase money. When the prior owner-
shall have complied with the provisions of this section in
redeeming real estate so sold, the purchaser shall convey at the
cost of the prior owner, the real estate purchased, and which
shall be clear of all liens or incumbrances against the purchaser
or his assigns.

Redemption
of property
by prior
owner.