HERBERT R. O'CONOR, GOVERNOR. 861

of one per cent per month or fraction thereof from the
time of sale and from the time of subsequent expenditures,
respectively, to the time of such tender; and the sums so
paid shall be by the County Treasurer delivered or tendered
to the purchaser, whose right in the property so purchased
shall thenceforth cease and determine, and the party re-
deeming, upon his application, shall be substituted in the
place and stead of the tax sale purchaser. Any excess of
the proceeds of sale remaining in the hands of the County
Treasurer after retaining the amounts allowed by law
shall be paid to the owner of the property sold; and if the
owner cannot, after reasonable effort, be found, or if such
owner refuse to receive said balance, then the County
Treasurer shall deposit the same, under order of said Court
in a Bank for the benefit of such owner. And if a pur-
chaser, upon redemption of the property sold, or upon the
sale being set aside, cannot, after reasonable effort, be
found, or if such purchaser refuse to receive the amount
or fund tendered him, then the County Treasurer shall
deposit the same under order of Court in Bank for the
benefit of such purchaser.

156H. If the property so sold shall not be redeemed at
the expiration of one year and a day from the day of sale,
provided the sale has been finally ratified, the County
Treasurer making such sale, when required, and on pay-
ment of the full amount of the purchase money, shall exe-
cute, acknowledge and deliver a good and sufficient deed
for the same to the purchaser, and such deed shall convey
a fee simple title to the property; and the conveyance of
the successor in office of the County Treasurer who made
such sale shall be as valid to all intents and purposes as it
would have been if made by the County Treasurer who
made the sale, and in any case where a County Treasurer
or his successor shall refuse to execute a deed for the con-
veyance of real estate sold and ratified, the Court ratifying
such sale may appoint a special agent to execute such deed,
upon application of the purchaser, and said agent shall
act pursuant to said order; and the Court to whom the
report is made shall have full power and authority in the
same proceeding, on application by the County Treasurer
or his successor, to compel the purchaser to comply with
all or any of the terms of sale by process of attachment
or other execution suited to the case, or the Court, upon
such application, may direct the property purchased to be
resold, at the risk of the purchaser, at such time and on
such terms as the Court may direct and if the proceeds
from the re-sale, after the payment of the expenses thereof
and of all costs of the proceeding, shall not be equal to the