Restriction upon power of court to impeach sale.
Section 55
SEC. 55. Restriction upon power of court to impeach sale. — No court shall entertain any suit assailing the validity of a sale made under the provisions of this Act until the taxpayer shall have paid into court the taxes and penalties due thereon and the costs of sale. If the judgment in such suit be in favor of the taxpayer the money so paid into court shall be applied to the satisfaction of such taxes, penalties, and costs; otherwise, it shall be returned to him after the deduction of any court costs chargeable to him in the cause.