Section 5
SEC. 5. In all cases in which land assessed at more than fifty per centum above the valuation fixed by the provincial board under the provisions of this Act shall have been sold to a third person for failure to pay the taxes imposed on such excessive valuation, the delinquent taxpayer, upon redeeming his land by paying to the purchaser the amount required by law to be paid, shall be entitled to a credit on future land taxes due from him of the amount so expended by him in excess of the tax without the penalty imposed on the reduced valuation. In case the land shall have been purchased by the Government for failure to pay taxes on the excessive assessment mentioned in section three of this Act, the proceedings shall be declared null and void by the provincial board, and the title to the land sold shall revert to the delinquent taxpayer on payment, on or before February twenty-eighth, nineteen hundred and five of the amount due on the reassessment and the revaluation prescribed by section one hereof.