Any sale of lands by the county treasurer when the owners are described as heirs shall pass the title as fully as if such heirs were each named in the proceedings by his other proper name. If the purchaser of any real estate sold by the county treasurer for the payment of taxes shall die without having procured a deed therefor, the county treasurer may convey such real estate to the devisees or heirs of the purchaser.
(Code 1930, Art. 11, § 819; Code 1959, § 8-16)