Section 40
SEC. 40. The owner may redeem personal property before sale.&mdashThe owner of the personal property seized may redeem the same from the collecting officer at any time after the seizure and before the sale by tendering to him the amount of the tax, the penalty, and the cost incurred up to the time of tender. The cost to be charged in making such seizure and sale shall only embrace the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the collection officer or his deputy.