I'M ANNUAL REPORT OF THE Off. Doc. 



27. Executors and adiniuistrators may collect bonds given for 

 surplus moneys arising from sale of unseated lands of decedents, 

 and moneys so collected to be assets in hands of executors and 

 administrators; but courts, on application of lieirs. creditors or devi- 

 sees, may suspend or prevent collection of moneys, if in their opinion 

 such collection may operate injuriously on the interests of heirs, 



creditors or devisees. 



Act April 14, 1840, section 4, (P. L., page 351). 



28. When debtors die seized of unseated lands on which their 

 debts become liens, and said lands are sold for taxes, their execu- 

 tors and administrators authorized to collect bonds given for surplus 

 moneys; and moneys collected to be paid into court of common pleas 

 for distribution, subject to right of appeal as in cases of sheriff's 



sales. 



Act April 14, 1840, section 5, (P. L., page 351). 



29. Sales of unseated lands for taxes, made as directed by law, to 



rest in purchasers all the estate and interest therein that the real 



owners had at .the time of the sale, although the same may not have 



been taxed or sold in the name of the real owners. 



Act April 3, 1804, section 5, (P. L., 1803-04, page 522). 



30. In all public sales of lands made by county commissioners 



and county treasurers in pursuance of law, the rule of caveat emj>tor 



to apply, except in cases of double assessments, or where the taxes 



on which sales are made have been previously paid, or where the 



lands do not lie within the countv; and countv commissioners and 



county treasurers shall not be required to refund the purchase 



money, costs or taxes paid upon tracts of land sold as aforesaid. 

 Act April 21, 1856, section 1, (P. L., page 477.)* 



31. All sales of seated or unseated lands for arrearages of tax to 

 be valid irrespective of the fact whether the lands were seated or 

 unseated at the time of the assessment of the taxes; but this not to 

 validate or authorize the sale of any land which was seated at the 

 time of the assessment of taxes thereon, when there was sufficient 

 personal property on the premises to pay the taxes assessed thereon, 

 liable to seizure therefor. 



Act June 3, 1885, (P. L., page 71). 



32. In case a county treasurer who has sold unseated lands for 

 taxes dies or is removed from office before deeds to purchasers are 

 executed, his successor is to perfect title and execute such deeds. 



*See act April 8, 1851, section 4, (P. L., page 356), as to Lycoming, Clinton, 

 Sullivan and Centre counties; act April 8, 1864, (P. L., page 349), as to Co- 

 lumbia county; act April 10, 1867, (P. L., page 1008), as to Cambria county. 



