FRANK BROWN, ESQUIRE, GOVERNOR.
plied with; and the burden of proof shall be on the aceeptant
to show the same to be invalid.

945

SEC. 59 G. Any sale of real estate by a collector, whether the
owners are described as the heirs of a named person, shall pass
title as fully as if such heirs were each particularly named in
the proceedings by his own proper name.

Title where
owners are
heirs..

SEC. 59 H. Whenever any real estate shall be sold by a col-
lector, the owner thereof prior to the sale, may redeem the
same by paying into the court in which the sale is reported,
within the period of twelve calendar months from date of said
sale, the amount of the purchase money, with interest thereon
at the rate of fifteen per centum per annum, which shall be
paid to the purchaser.

Redemption
of property
by prior
owner.

SEC. 59 I. If the purchaser of any realty sold by a collector
shall die without having received a deed therefor, the collector
may convey said realty to the devisees or heirs of said pur-
chaser; if any collector shall die, remove, or refuse to execute a
deed before any realty sold by him shall be conveyed by him,
the court ratifying the sale thereof may appoint and order
some person to convey such realty upon the application of the
purchaser, his devisees, heirs or assigns.

Who to make
deeds in
certain

cases.

SEC. 59 J. In all cases where personal property is sold by a
collector, he shall deliver possession thereof to the purchaser;
if, for any cause, the collector shall fail to deliver said property,
the purchaser thereof may recover possession thereof by
replevin against any person having possession or custody
thereof, with damages for its detention, or he may recover the
value thereof in action of trover.

Collector to
deliver
possession
of personal
property.

SEC. 59 K. Whenever personal property that has been
assessed in said town, and upon which there may be taxes
levied and unpaid, shall be removed from said town before
said tax has been paid, the collector may follow this property
and collect said tax in the same manner as if the said property
had remained in said town.

Removal of
personal
property.

SEC. 59 L. If any collector shall fail to account for and pay
over to the said commissioners the amount levied and placed
in his hands for collection by the first day of October in the
year in which the tax was levied, his bond may be put in suit,
and such amounts as he shall have failed to account for and
pay over shall be recovered on said bond, with interest from
said first day of October.

60

Collector fail-
ing to pay.