If there is any exemption of any part of the property purchased pursuant to Code Section 50-16-64, or the proceeds thereof, or any lien or encumbrance which is of superior dignity to the lien of the state, the Governor may pay the amount so exempted, or the lien or encumbrance, to the person entitled thereto.
(Ga. L. 1873, p. 49, § 4; Code 1873, § 67; Code 1882, § 67; Civil Code 1895, § 130; Civil Code 1910, § 153; Code 1933, § 51-504.)