In re Exception to Return of Tax Claim Bureau

Opinion by

Judge Wilkinson,

On September 8, 1975, Dauphin County Tax Claim Bureau (Bureau) offered a property for sale for de*145linquent 1973 taxes. On that date, prior to the start of the sale, the Bureau received an uncertified check from the owner, but due to what it considered to be the more pressing business of the tax sale, none of the mail, including the envelope with the owner’s uncertified check in it, was opened until the sale was completed. On that date there was not sufficient money in the account against which the check was drawn to honor the check if presented. In fact, the check was…