198 ANNUAL REPORT OF THE Off. Doc. 



38. Owners of lands sold foi* taxes can redeem the same, within 

 two yeais from date of sales, by paying or tendering payment to 

 county treasurer of amount of taxes for which lands were sold and 

 costs, and twenty-five per cent, additional; and county treasurer to 

 receive and receipt for said moneys, and pay the same over to the 

 purchasers, on demand. In case county treasurer refuses payment 

 or if owners pay taxes previous to sale, then said owners can recover 

 the lands by due course of law. Former act requiring notice to be 

 given in newspapers of taxes being due and sale thereon, repealed; 

 and no alleged irregularity in assessment, or in process or otherwise, 

 to affect title of purchaser. In cases where owners of lands sold 

 for taxes are orphans or insane, and residing within the United 

 States, two years after such disability is removed, is allowed them 

 or their legal representatives to bring suit for recover}- of lands 

 sold for non-payment of taxes; but where recovery is effected in 

 such cases, the value of the improvements made on the lands, after 

 the sale of the same, is to be ascertained by the jury trying the 

 action for recovery and to be paid by the persons recovering the 

 same, before they obtain possession of the lands so recovered. 



Act March 13, 1815, section 4, (P. L., 1814-15, page 178). 



39. Word ''orphan" or ^'orphans" to be taken and construed to 

 mean minor or minors. 



Act April 25, 1850, section 30, (P. L., page 574). 



40. Ko action for recovery of lands to lie, unless brought within 

 five years after the sale of the same for taxes. 



Act April 3, 1804, section 3, (P. L., 1803-04, page 521). 



41. Persons having liens or equitable interests in lands sold for 

 taxes, and their legal representatives, may redeem the same from 

 the effects of sale, as fully as the owner of the lands at the time of 

 the sale can do; and when time of redemption has expired such per- 

 sons or their legal representatives authorized to collect surplus as 

 fully as owners at time of sale can do, but moneys, when collected, 

 to be paid into and distributed by order of court, subject to right 

 of appeal, as decrees for distribution of moneys arising from shei-iffs' 

 sales are by law subject. i 



Act April 14, 1840, section 6, (P. L., page 352). 



42. Joint owners of unsealed lands sold for non-i)ayment of taxes, 

 may, within two years from date of sale, redeem their proportionate 

 share of said lands, by tender of their proportionate amount of tax, 

 costs and twenty-five per cent, additional sum; and county treasurer 

 to receive and receipt for the same, and pay the same over to the pur- 

 chasers, on demand made. In such cases, joint tenants entitled to 



