Section 7:
Claims in abatement and set off.
And it is hereby enacted, that no claim to abatement or
remission of Revenue unless the same shall have been allowed by the authority of Government, nor any
private demand or cause of action whatever held or supposed to be held by any defaulter against
Government shall bar a sale, or render a sale under this Act void or voidable ; nor shall the plea that money
belonging to the defaulter, and sufficient to pay the balance or part of it, was in the collector’ hands, bar a
sale or render a sale under this Act void or voidable, unless such money stand in the defaulter’s name alone
and without dispute, an unless after application in due time made by the defaulter, the Collector shall have
neglected, or refused on insufficient grounds, to transfer it to the credit of the estate.