Section 48a of the Penal Code, as added by Laws 1893, chap. 692, makes it a misdemeanor for the comptroller or any person in his office to be directly or indirectly interested in a tax sale conducted by him, or for any person to give to the comptroller or any person in his office any pay or reward for any service connected with such sale.

The statutes prescribing procedure by sale must be strictly complied with. Where, after a sale, notice to redeem had not been served within the time prescribed, nor declaration of sale granted,- held, that the title under the sale could not be set up by a purchaser as a defense to a contract to purchase from the original owner. Neber v. Hatch, 10 Abb. N. C. 431 (1881); affirmed in 88 N. Y. 657 (1882).

There are special reasons why a substantial compliance with the law in all the proceedings culminating in a tax sale should be required as a fundamental condition of its validity. The proceedings are ex parte. The owner is to be deprived of his land. The price paid is trifling. Hilton v. Bender, 69 N. Y. 75 (1877); reversing 2 Hun, 1.

Since upon a sale for taxes only enough to satisfy the tax must be sold, the number of acres mentioned in the conveyance should control the description, contrary to the rule in conveyances by owners. Hansee v. Mead, 27 Hun, 162 (1882).

A freeholder cannot be deprived of his land under the taxing power of the State, unless the procedure described, when strictly construed, is substantially complied with. Lockwood v. Gehlert, 127 N. Y. 241; S. C., 38 N. Y. St. Repr. 261 (1891).

Acceptance by purchaser at a tax sale of the sum paid by the owner to redeem the premises does not estop him from setting up the title acquired under a previous tax sale, which had become absolute at the time of service of the notice, especially where such notice expressly states that the redemption will not affect a previous sale perfected and completed under the statutes. Chard v. Holt, 136 N. Y. 30; S. C., 49 N. Y. St. Repr. 26 (1892).

The general tax act (Laws 1855, chap. 427), does not give to the comptroller authority to sell for unpaid taxes resident lands, assessed and returned as such. Bennett v. Peck, 112 N. Y. 649.

Where relator owned lot No. 112, block 54, which the registrar of arrears assumed to sell for nonpayment of taxes, as block 54, lot 112 ft.,"Held, that such sale was illegal and relator could redeem. People ex rel. Andrews v. McGuire, 29 N. Y. St. Repr. 674; S. C., S N. Y. Supp. 852 (1890).

§ 123. Purchases by the comptroller for state or county. The comptroller shall bid in for the state all lands of the state liable to be sold at any tax sale held by him, or lands that are then mortgaged to the commissioners for loaning certain moneys of the United States, and for each county, all lands belonging to such county liable to be sold at such sale, and also all lands

which may have been bid in by or for such county at any tax sale which has not been cancelled or from which said lands have not been duly redeemed; and to reject any and all bids made for any of such lands. The comptroller shall make certificates of sales for all lands so bid in by him, describing the lands purchased and specifying the time when a deed therefor can be obtained. Such purchases shall be subject to the same right of redemption as purchases by individuals; and if the land so sold shall not be redeemed, the comptroller's deed therefor 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. The comptroller shall charge to each county, on the books of his office, the amount for which it may be liable, by reason of any purchase made in accordance with this section, and such amount shall become due on the last day of each tax sale and shall be payable in the same manner as the state tax is required by law to be paid. The comptroller shall, as soon as practicable, after each tax sale, transmit the certificates of sale for such lands to the treasurer of each of such counties, on receipt of which the county treasurer shall enter the same, in their proper order, in a book to be kept by him for such purpose, and unless otherwise directed by the board of supervisors of his county, shall have full power and authority, until the expiration of one year from the last day of such sale, to sell and assign any of such certificates for any land not at the time owned by his county, on payment therefor, into the county treasury, of the amount for which the land described therein was sold at such tax sale, with interest thereon, from the date of such tax sale to the date of such sale and assignment by him. All such sales and assignments shall be duly and fully entered by such county treasurer in such book, which book shall be a part of the records of the county. If any such tax sale certificate shall not have been sold or assigned by the respective county treasurers on or before the expiration of one year from the last day of such sale, each of such county treasurers shall then transmit such unsold certificate or certificates to the comptroller, who shall issue to the board of supervisors of each county, respectively, a deed or

deeds for all of the lands described thereon then remaining unredeemed, or the sale for which has not been cancelled. The title thus acquired by the boards of supervisors shall be held by them in trust for their respective counties, and may be disposed of by them at such times and on such terms as shall be determined by a majority of such board at any regular or spe cial meeting thereof.

[Revisers' Note.-L. 1855, chap. 427, § 66; R. S., 8th ed., 1140, without change of substance.]

This section was inserted by the senate committee, and the subsequent sections of the article amended accordingly.

Deeds of lands made to the State in pursuance of Laws 1881, chap. 402, § 66, above referred to, recorded without notice to the occupant, on a pretended sale at which bids were refused pursuant to that statute on the grounds that the lands belonged to the State.- Held, neither to create nor mend title in the State, but merely to be evidence that the State paid the tax because of previous ownership. Turner v. Boyce, 11 Misc. 502; S. C., 67 N. Y. St. Repr. 281; 33 N. Y. Supp. 433 (1895).

§ 124. Withdrawal from sale of lands upon which the state has a lien. No land against which the people of the state of New York hold a bond or lien for any part of the purchase price thereof shall be sold, but all such land shall be withdrawn from such sale. The amount of taxes, interest and expenses for which it may be liable to sale as shown by the comptroller's book of sales shall be charged against each lot, piece or parcel of such land in the books in the comptroller's office in which the accounts of school funds and other bonded lands are kept, and the state treasurer shall, on the receipt of a statement of such amounts, charge the same against the respective lots, pieces or parcels of land, on which they are due, on the duplicate bond-books kept in his office. The holder of the certificate or contract of purchase of any such land, may discharge the same from liability in consequence of such charge, by paying to the state treasurer at any time within two years after the last day of sale from which such lands were withdrawn, the amount of such charges with interest thereon at the rate of ten per centum annually. If such payment -is not made, the comptroller shall, at the expiration of such two years, state an account of the indebtedness against each lot, piece or parcel of such land, with the addition of thirty-seven

and one-half per centum thereto, and the amount of principal and interest due on the bond or lien thereon, to the commissioners of the land office, who may thereupon, if default shall be made in the payment of such bond, direct the comptroller to put the same in suit, or shall direct the state engineer and surveyor to again sell the lands against which such indebtedness remains. Upon any sale thereof, all previous payments made on account of such land shall be forfeited to the people of the state. No conveyance of any such lands shall be made to any purchaser, until all such taxes and expenses charged against the same on such bond-book are paid into the state treasury.

[Revisers' Note.- L. 1893, chap. 711, § 4,

without change.]

§ 125. Payment of bids and certificate of purchase.— Every purchaser at any sale of lands by the comptroller under this article shall pay the amount of his bid to the state treasurer within forty-eight hours after the last day of sale. Upon the payment of a bid to the comptroller he shall give to the purchaser a written certificate, describing the lands purchased, the sum paid and the time when the purchaser will be entitled to a deed.

[Revisers' Note.- L. 1893, chap. 711, § 5,

without change.]

§ 126. New certificate upon setting aside sale.- If a purchaser shall not have paid his bid, or the same shall not have been collected from him at the expiration of one month from the conclusion of the sale, at which the bid was made, the comptroller may set aside the sale of land for which the bid was made, and all the rights of the purchaser under such bid shall thereby be extinguished, and the comptroller shall issue a certificate of such sale if the land be in a county including a portion of the forest preserve, to the people of the state. If said land be in a county not including any portion of the forest preserve, such certificate shall be issued to any person who will pay the same amount as would be payable by the original purchaser in case the sale had not been set aside. If such certificate shall not have been sold within three months from the date

of such sale he shall transfer the same to the people of the state. If the transfer be to the people, the whole quantity of land liable to sale for the purchase-money mentioned in the certificate shall be covered by such purchase, the same as if no person had offered to bid therefor at the sale. The change of purchaser made pursuant to this section and the time when made shall be noted in the sales book, and the certificate issued shall confer the same right upon the state as it would have acquired had the land been bid in for it at the sale.

[Revisers' Note.-L. 1893, chap. 711, § 6, as am. by L. 1895, chap. 895, without change.]

§ 127. Redemption of lands.-The owner or occupant of any lands sold by the comptroller for taxes, or any other person having an interest therein at the time of the sale, may redeem the same from such sale at any time within one year after the last day of the sale, by paying to the state treasurer, on the certificate of the comptroller for the use of the purchaser, his heirs or assigns, the sum mentioned in the certificate of sale therefor, with interest thereon at the rate of ten per centum per annum, after the date of such certificate of sale. The purchaser of any wild, vacant or unoccupied land at any such sale, or his assigns, shall not enter upon or exercise acts of ownership on such land, until the expiration of one year allowed for the redemption thereof from such sale. A person having an interest in an undivided part of any tract, lot or piece of land so sold, or in an undivided share in any tract or lot of land out of which an undivided part shall have been sold, may redeem such undivided part or share by paying such proportion of the purchase-money and interest as shall be in proportion to the part or share of the lands sold which he shall claim. Every person having an interest in a specific part of any tract, lot or piece of land, so sold, or lot of land out of which an undivided part may have been sold for taxes charged on the whole tract or lot, may redeem such specific part by paying such proportion of the purchase money and interest as his quantity of acres shall bear to the whole quantity of acres sold, or to the whole quantity taxed.. Any person claiming a specific part of any