Return of officer—Disposal of surplus.
Section 47
SEC. 47. Return of officer—Disposal of surplus.— The officer directing the sale under the preceding section shall forthwith make return of his proceedings, and note thereof shall be made by the city treasurer upon his records. Any surplus resulting from the sale, over the above tax, penalty and costs, and any property remaining in possession of the officer, shall be returned to the taxpayer on account of whose delinquency the sale has been made.