Section 3. And be it further enacted by the authority aforesaid, That where lands have been sold for taxes, under the provisions of the act of the third of April, one thousand eight hundred and four, any person or persons now having right of entry, because no actual possession has been taken of the land so sold, and the heir or heirs of such person or persons, may within two years from this time, commence his action or suit, as he, she or they, or his, her or their ancestors and predecessors might have done.