TITLE 3. and the same shall be conveyed by the comptroller, such owner proportion may recover from such other person the same proportion of the

of value.

Lien of judgment.

Docket,

how made.

Notice of! unredeemed lands.

How published.

Deed for unredeem

ed lands.

4 Denio, 237.

value of the land sold and conveyed, that he ought to have paid of the tax, interest and charges for which the land shall have been sold. In all actions under this or the last preceding section, the certificate of the state treasurer, countersigned by the comptroller, duly stating the facts in relation to such redemption or sale and conveyance, shall be presumptive evidence of such payment, and of all facts therein stated.

*

$95. [Sec. 59.] Every judgment obtained under either of the last two sections, shall have priority as against the lands of the defendant therein, on which the tax was assessed, and for which such proportional part ought to have been paid, to all mortgages executed, and all judgments recovered, since the twenty-third day of April, eighteen hundred and twenty-three.

$96. [Sec. 60.] But such judgment shall not be entitled to such priority, unless at the time of docketing the same the plaintiff cause an entry to be made by the clerk in the docket thereof, specifying that such judgment has priority, as a lien on certain lands, over mortgages and other judgments pursuant to the laws regulating the collection of taxes, which entry shall be a part of such docket.

* $97. [Sec. 61.] The comptroller shall, at least six months before the expiration of the two years allowed for redemption, prepare a notice for each county, in which there shall then appear to be any lands sold for taxes and unredeemed, specifying particularly every parcel remaining unredeemed, and the amount necessary to redeem the same, calculated to the last day on which such redemption can be made, and stating that unless such lands are redeemed by a certain day, they will be conveyed to the purchaser; and he shall cause such notice to be published once in each week, for at least six weeks successively, in the newspapers designated by the boards of supervisors of such counties respectively to publish the session laws; such publication to be in the body of the newspaper, and not in a supplement; and the said six weeks publication to be completed at least eighteen weeks before the expiration of the two years allowed for the redemption. The boards of supervisors of the respective counties shall audit and pay the expenses of such publication.

$98. [Sec. 62.] If no newspapers shall have been designated to print the laws in any county in which such lands are situated, such notices, and lists or statements shall be transmitted and published as above provided, in two newspapers of such county, to be selected by the comptroller; and if there shall not be two newspapers published in such county, then in the two newspapers which the comptroller shall believe to be most generally circulated in such county.

*S 99. [Sec. 63.] If no person shall redeem such lands within such two years, the comptroller shall, at the expiration thereof, execute to the purchaser, his heirs or assigns, in the name of the people of this state, a conveyance of the real estate so sold, which shall vest in the grantee an absolute estate in fee simple; subject,

however, to all the claims which the people of this state may have _ART. 3. thereon for taxes, or other liens or incumbrances.

cate.

*$100. [Sec. 64.] Whenever any certificate given by the comp- Lost certifi troller for lands sold for taxes, shall be lost, or wrongfully withheld by any person from the owner thereof, the comptroller may receive evidence of such loss or wrongful detention, and on satisfactory proof of the fact, may execute and deliver a deed to such person, as may appear to him to be the rightful owner of the land described in the certificate.

ances, how

2

66.

*$101. [Sec. 65.] Such conveyance shall be executed by the Conveycomptroller, under his hand and seal, and the execution thereof executed. shall be witnessed by the deputy comptroller, surveyor general or Comst., treasurer, and all conveyances hereafter executed by the comptroller, of lands sold by him for taxes, shall be presumptive evidence that the sale, and all proceedings prior thereto, from and including the assessment of the land, and all notices required by law to be given previous to the expiration of the two years allowed to redeem, were regular, according to the provisions of this act, and all laws directing or requiring the same, or in any manner relating

thereto.

State.

$102. [Sec. 66.] It shall be the duty of the comptroller to Bids for bid in for the state, at any sale of land for taxes, every lot of land by him put up for which no person shall offer to bid; and certificates of such sale shall be made by the comptroller, which shall describe the lands purchased, and specify the time when the people of this state will be entitled to a deed. Such purchases shall be subject to the same right of redemption as purchases by individuals; and if the lands sold shall not be redeemed, the comptroller shall execute a lease therefor to the people of this state, or their assignees, which shall have the same effect and become absolute in the same time, and on the performance of the like conditions, as in the case of sales and conveyances to individuals.

lands bid in

troller.

S103. [Sec. 67.] At any time before the expiration of the Sale of two years allowed to redeem, the comptroller may sell and assign by comp all the interest of the people of this state in any or all such certificates as mentioned in the last preceding section, either at public or private sale, as to him may seem most for the interest of the people, to any person who shall forthwith pay into the state treasury the amount of the purchase money charged him by the comptroller; and the assignee of such certificate, if the lands therein described shall not be redeemed, shall be entitled to a deed therefor, which shall have the same effect and become absolute in the same time, and on the performance of the like conditions, as in the case of conveyances under the last preceding section.

7 Wend.,

148; 5 Hill,

$104. [Sec 68.] Whenever any lot or separate tract of land Notice to sold for taxes by the comptroller, and conveyed as hereinbeforePants. provided, shall, at the time of the expiration of the two years 18 given for the redemption thereof, or any part thereof, be in the 3 Barb., 360; actual occupancy of any person, the grantee to whom the same 579; shall have been conveyed, or the person claiming under him, shall serve a written notice on the person occupying such land within

3 Barb. Ch.,

4 Comst.,

577

TITLE & two years from the expiration of said time to redeem, stating in substance the sale and conveyance, the person to whom made and the amount of the consideration money mentioned in the conveyance, with the addition of thirty-seven and a half per cent on such amount, and further addition of the sum paid for the deed, and stating also that unless such consideration money and the said thirty-seven and a half per cent, together with the sum paid for the deed, shall be paid into the treasury for the benefit of such grantee within six months after the time of filing in the comptroller's office of the evidence of the service of the said notice, that the said conveyance will become absolute, and the occupant and all others interested in the land, be forever barred from all right or title thereto. And no conveyance made in pursuance of this section shall be recorded until the expiration of such notice, and the evidence of the service of such notice shall be recorded with such conveyance.

Notice, how served.

Redemption.

Certificate.

service of

Lotice.

* 105. [Sec. 69.] Such notice may be served personally or by leaving the same at the dwelling-house of the occupant with any person of suitable age and discretion belonging to his family.

*S 106. [Sec. 70.] The occupant or any other person may, at any time within the six months mentioned in such notice, redeem the said land by paying into the treasury such consideration money, with the addition of thirty-seven and a half per cent thereon, and the amount that shall have been paid for the deed; and every such redemption shall be as effectual as if made before the expiration of the two years allowed to redeem the land sold.

*

S 107. [Sec. 71.] Upon such redemption, as provided for in the last preceding section, the comptroller shall give to the person redeeming a certificate under his hand and seal, stating the payment, the year in which the sale was made, and showing particularly what land such payment is intended to redeem; and such certificate shall be evidence of such redemption, and may be recorded by the clerk of the county in the book for the recording of deeds.

Affidavit of *S 108. [Sec. 72.] In every case of actual occupancy, the grantee or the person claiming under him, in order to complete his title to the land conveyed, shall within one month after the the service of such notice, file with the comptroller a copy of the notice served, together with the affidavit of some person who shall be certified as credible by the officer before whom such affidavit shall be taken, that such notice, as is above required, was duly served, specifying the mode of service.

Comptrol

ler's certificate of facts.

Occupant may redeem.

* $ 109. [Sec. 73.] If the comptroller shall be satisfied by such copy and affidavit that the proper notice has been duly served, and if the moneys required to be paid for the redemption of such land shall not have been paid, as hereinbefore provided, he shall, under his hand and seal, certify such facts, and the conveyance before made shall thereupon become absolute; and the occupant, and all others interested in said lands, shall be forever barred of all right and title thereto.

*S110. [Sec. 74.] The occupant of any such lot, or any other person may at any time before the service of said notice by the

purchaser, or the person claiming under him, redeem any lands so occupied, by filing in the office of the comptroller satisfactory evidence of the occupancy required, and by paying to him the consideration money for which the lands to be redeemed were sold, and thirty-seven and a half per cent thereon together with the sum paid for the deed if any.

$111. [Sec. 75.] Upon any redemption being made, as permitted in the last preceding section, the receipt of the treasurer to whom the payment is made, accompanied by the comptroller's certificate, as required by section sixty-eight of this act, and further stating, that such redemption was made without notice, shall be presumptive evidence that such land has been correctly redeemed.

*

ART. 3.

Treasurer's receipt.

liens not

S 112. [Sec. 76.] No sale of real estate hereafter made for the Mortgage non-payment of any tax or assessment, shall destroy, or in any affected. manner affect the lien of any mortgage thereon, duly recorded or registered at the time of such sale, except as hereinafter provided.

S113. [Sec. 77.] It shall be the duty of the purchaser at such Notice to sale, to give to the mortgagee a written notice of such sale, re- mortgagee. quiring him to pay the amount of the purchase money, with interest, at the rate allowed by law thereon, within six months after the giving of such notice.

lien.

* S114. [Sec. 78.] If such payment shall be made, the sale Mortgagee's shall be of no further effect, and the mortgagee shall have a lien on the premises for the amount paid, with the interest which may thereafter accrue thereon, at the rate of seven per cent per annum, in like manner as if the same had been included in his mortgage. Failure to * $ 115. [Sec. 79.] In case the mortgagee shall fail to make such pay. payment within the time so limited, he shall not be entitled to the benefit of section seventy-six of this act.

defined.

$116. [Sec. 80.] The term "mortgagee," as used in this act, Mortgagee shall be construed to include assignees whose assignment shall be duly recorded, and personal representatives; and the term "purchaser," shall be construed to include assignees, and real or personal representatives, as the case may be.

$117. [Sec. 81.] The notice required by section seventyseven of this act, may be given either personally or in the manner required by law, in respect to notices of non-acceptance or nonpayment of notes, or bills of exchange, and a notarial certificate thereof shall be presumptive evidence of the fact; such certificates may be recorded in the county in which the mortgage was recorded, in the same manner and with the same effect as is by law prescribed in respect to deeds or other evidences of title of real estate.

Notices,

how served.

whom di

*S 118. [Sec. 82.] The notice required to be given under the Notices, to last preceding five sections, in cases of sales by the comptroller, rected. shall be directed only to such persons as shall within two years from the time of such sale file in the office of the comptroller, a notice stating the name of the mortgagor and mortgagee, the date of the mortgage, and the amount claimed to be due thereon, and the county, town and tract in which the mortgaged premises are situated, with the number of the lot on which said mortgage is claimed to be a lien, with the name of the person or persons claim

TITLE 3. ing notice, their residence, and the post-office to which such notice shall be addressed; in case such mortgagee or other person shall omit or neglect to file such notice with the comptroller within the said two years, then said mortgagee or other person shall be barred from all claim to redemption by virtue of said mortgage, and the title of the purchaser shall become valid and effectual the same as if such mortgage had not existed.

Invalid sales.

Error, how charged.

Canceling

sale and refunding money.

Expenses of sales.

Moneys to

be paid into treasury.

Neglect of duty.

Pay of county

*

$119. [Sec. 83.] Whenever the comptroller shall discover, prior to the conveyance of any lands sold for taxes, that the sale was for any cause whatever invalid or ineffectual to give title to the lands sold, the lands so improperly sold shall not be conveyed, but the comptroller shall cancel the sale, and forthwith cause the purchase money and interest thereon to be refunded out of the state treasury to the purchaser, his representatives or assigns.

*S 120. [Sec. 84.] If the error originated with the county or town officers, the sum so paid shall be a charge against the county from which the tax was returned; and the board of supervisors shall cause the same to be assessed, levied, collected, and paid to the treasurer of this state.

* 121. [Sec. 85.] If the discovery that the sale was invalid shall not be made until after the conveyance shall have been executed for the lands sold, it shall be the duty of the comptroller, on receiving evidence thereof, to cancel the sale, to refund out of the state treasury to the purchaser, his representatives or assigns, the purchase money, and interest thereon, and to recharge the county from which the tax was returned, with the amount of purchase money, and interest at the rate of seven per cent from the time of the sale, and such county shall cause the same to be levied and paid, as provided in the last preceding section.

*

S 122. [Sec. 86.] The expenses attending the sales for taxes out of this act, including a due proportion of the expenses of publishing lists and notices and transmitting copies thereof, and not hereinbefore provided for, shall be a charge on the lands out of which the sales are made; and an equal part of such expense shall be added to the taxes, interest, and other charges, on each parcel of land out of which a sale may be made.

*S 123. [Sec. 87.] The moneys received upon every such sale for taxes and interest, and also for the expenses of sale, shall be paid into the state treasury, and the accounts of persons entitled to any portion of the moneys so received, for such expenses, shall be audited by the comptroller, and paid out of the state treasury.

*S 124. [Sec. 88.] If any of the officers concerned in the execution of this act, shall willfully neglect or refuse to perform the duties assigned them, such officer shall be deemed guilty of a misdemeanor, and on conviction, shall be punished by fine or imprisonment, or both, in the discretion of the court.

*S 125. [Sec. 89.] The county treasurers of the several counties treasurer's of this state, shall not, after the thirty-first day of May next, receive any moneys in payment of the taxes of eighteen hundred and fifty-two and eighteen hundred and fifty-three, but they shall forthwith transmit to the state treasurer all money received by them in payment of such taxes, and the interest thereon up to that