taxes, assessments, or Croton water rents, to bid in, for the mayor, aldermen and commonalty, every lot and premises so put up for sale for which no person shall offer to bid, and certificates of such sales shall be made by the said clerk of arrears to the said mayor, aldermen and commonalty, in form and manner as is prescribed in section nine hundred and twenty-six. All such purchases shall be subject to the same rights of redemption as purchases by individuals; and if the lands and tenements sold shall not be redeemed, or shall not have been assigned, the comptroller of the city shall execute a lease therefor to the said mayor, aldermen and commonalty, with the same effect as in cases of leases to individuals in this title provided.

Laws 1871, chap. 381, § 10.

§ 932. It shall be the duty of said clerk of arrears, in all cases of purchases of lands and tenements by the said mayor, aldermen and commonalty for taxes, assessments, or Croton water rents, to assign any and all such purchases to any person who shall at any time within one year from the time when such purchases were made, offer to take the same, upon his or her paying to the said clerk of arrears, for the use of said mayor, aldermen and commonalty, the purchase-money, with seven per cent. interest thereon. The person so receiving the assignment shall be entitled, upon the redemption of the property, to receive the amount so paid by him or her to the said mayor, aldermen or commonalty, with interest from the time of such payment at the rate and in the same manner as if he or she had purchased the property at a sale for taxes, assessments, or Croton water rents.

Laws 1871, chap. 381, § 11.

§ 933 provides for cases of sales under section 930, authorizing the comptroller, who is to receive the certificate of sale, etc., to assign to the owner of the land who shall make like payment.

Laws 1873, chap. 613, § 7; as amended by Laws 1874, chap. 329, § 1.

§ 934. In all cases of lands and tenements purchased by the said mayor, aldermen and commonalty for taxes, assessments, or Croton water rents, in which the same shall not have been assigned as hereinbefore provided, any person claiming title to such lands and tenements, or any other person, may redeem the same in like manner and to the same effect as in cases of individual purchases, by paying, in the manner provided by law, for the use of the said mayor, aldermen and commonalty, the purchase-money with seven per cent. interest thereon, together with any and all expenses which shall have accrued since the sale;

and in all cases where the lands and tenements shall be conveyed to the said mayor, aldermen and commonalty pursuant to the provisions of this title, it shall be the duty of the said clerk of arrears, in the name of the said mayor, aldermen and commonalty, to cause notices to be served in the manner in this title provided.

Laws 1871, chap. 381, § 12.

§ 935. It shall be lawful for the mayor, aldermen and commonalty, and they are hereby authorized and empowered, to take peaceable possession of, or sue for and recover, and to hold, occupy and enjoy all lots or pieces or parcels of land, situate, lying and being in the same city, which have or which may be sold for a term of time for the payment of any taxes or assessments in the said city, after the expiration of the term for which the same may have been or shall be so sold, provided the rightful owner of the same shall not then claim possession of the same, and to have, hold and occupy the same until the rightful owner shall claim possession of the same, and shall pay all sums which may be due thereon for taxes, assessments and also the value of the improvements which may be made or erected upon the same by the mayor, aldermen and commonalty, over and above all the rents, issues and profits which may be received by the mayor, aldermen and commonalty for or on account of the rents, issues and profits of any such premises; provided always, that the said mayor, aldermen and commonalty shall not be entitled to demand any sum of money for any such improvements, unless they shall have caused to be published, in at least two of the public newspapers printed in the said city, for at least three months previous to the making of such improvements, a notification to the owners of the said lots, to appear and take possession of their said premises; and further, that in no case shall the owners of the said premises be compelled to pay for any such improvements a sum exceeding two-thirds of the value of their said lots of land. The mayor, aldermen and commonalty shall account for and pay over to the rightful owner of any such lots of land, all the rents, issues and profits which they may receive on account of such premises over and above the amount of all taxes and assessments due for or on account of the said premises, and over and above the value of all such improvements thereon as shall be made after the notification mentioned in this section, and as shall not exceed two-thirds of the value of said lots of land.

Laws 1819, chap. 69, §§ 1, 2.

§ 936. In cases of sales of real estate for the nonpayment of taxes or assessments it shall be the duty of the clerk of arrears, sixty days before the time limited by the law for the redemption

of any real estate from the effect of such sales, to cause notice to be given to all mortgagees of the real estate so sold, their assignees or personal representatives, and to all owners, lessees or person otherwise interested, or their legal representatives, who shall at any time, at least one month before the time of the giving of such notice, have filed in the office of the register of the city and county of New York a memorandum of such mortgage and of such real estate containing a brief abstract, designating the property, with the street number, if there be any, or such definite description or diagram as will enable the said clerk of arrears to designate the said premises upon the city maps, and the name and residence of such mortgagee, assignee, or personal representative, and such owner, lessee, or person represented.

Laws 1841, chap. 170, § 10; Laws 1841, chap. 230, § 1; Laws 1843, chap. 235, 5; Laws 1843, chap. 230, art. 3, § 12.

§ 937. Such notice shall be given by putting into the post-office in the city of New York, directed to such mortgagees, assignees, or personal representatives, at their places of residence, if known to the clerk of arrears, and such owners, lessees or persons otherwise interested, a printed list describing all the property sold for taxes and remaining unredeemed. Such description shall name the street or avenue on which the property may be situated, the side of the street or avenue, and between what streets or avenues, with the map or street numbers of the property, and in whose name assessed, together with the term of years and the amount for which the same shall have been sold, and the day or days on which the time limited for the redemption of the property will expire, with a notice that unless the property shall be redeemed on or by such days, by the payment of the sums for which the same were sold, with all interest and expenses allowed by law, that leases will be given to the purchasers, in accordance with the statute in such case made and provided.

Laws 1841, chap. 170, § 2; Laws 1843, chap. 235, § 5.

§ 938. An affidavit of the service of such notice as is required in the two preceding sections, before any officer authorized to take affidavits to be read in a court of record and filed in the office of the said register of deeds, or a certified copy thereof under the signature of such register, shall be evidence of the fact of such notice.

Laws 1841, chap. 171, § 3; Laws 1843, chap. 230, art. 3, § 14.

§ 939. It shall be the duty of the said register of deeds to keep in his office a book, alphabetically arranged, for the registering of all such memorandums as aforesaid, which book shall be open

to the inspection of any person desiring to examine the same, without charge. The said register shall be entitled to receive twenty-five cents for registering the memorandum of each mortgage, as above provided.

Laws 1843, chap. 230, art. 3, §§ 15, 16.

§ 940. Such mortgagees or their assignees or personal representatives, and such owners, lessees or persons otherwise interested, or their legal representatives, shall be entitled to redeem the property sold from the effect of such sale, at any time within two years from the date of such sale, and such mortgagees, assignees or personal representatives shall have a lien upon the property 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 such mortgage.

Laws 1843, chap. 230, art. 3, § 17.

§ 941. The clerk of arrears, under the direction of the comptroller of the city, shall cause an advertisement to be published at least twice in each week, for six weeks successively, in one of the daily newspapers printed and published in the city, in such form as he shall deem best calculated to give notice of such sale, that unless the lands and tenements sold be redeemed by a certain day, they will be conveyed to the purchaser. If the person or persons claiming title to the said lands and tenements, or some other persons, shall not, within two years from the date of the before-mentioned certificate, pay to the said clerk of arrears, for the use of the purchaser or purchasers, his, her or their heirs, executors, administrators, or assigns, the sum mentioned in such certificate, together with the interest thereon, at the rate of fourteen per centum per annum, from the date of such certificate, the said comptroller, in the name of the mayor, aldermen and commonalty, at the expiration of the said two years, shall execute to the purchaser or purchasers, his, her, or their heirs, executors, administrators, or assigns, a lease, under the common seal of the city, of the lands and tenements so sold for such term of years as the same shall have been sold, and the execution thereof shall be witnessed by the clerk of arrears. the time of receiving the lease the purchaser shall pay the sum of two dollars and fifty cents to the clerk of arrears for the expense of drawing said lease and also the expense of advertising the notice to redeem; and all such leases executed by the said comptroller and witnessed by the clerk of arrears shall be presumptive evidence that the sale and all proceedings prior thereto, from and including the assessments on said lands and tenements, for taxes

At

or assessments or Croton water rents, and all notices required by law to be given previous to the expiration of the two years allowed to redeem, were regular and according to the provisions of the statute in such case made and provided; and such purchaser or purchasers, his, her, or their heirs, executors, administrators, or assigns, shall in virtue thereof and of this title, lawfully hold and enjoy the said lands and tenements in said lease mentioned for his, her, or their own proper use against the owner or owners thereof, and all claiming under him, her, or them, until such purchaser's term therein shall be fully complete and' ended; and the said purchaser or purchasers, his, her, or their heirs, executors, administrators, or assigns, shall be at liberty to remove all the buildings or materials which he, she, or they shall erect or place thereon during the said term, within one month after the expiration of said term, but leaving the lands and tenements, with the streets fronting the same, in the order required by the regulations of the common council; provided, that such lease shall not be executed and delivered until the expiration of six months after the publication of the notice last herein above mentioned.

Laws 1871, chap. 381, § 4.

Where land has been sold and certificates delivered, the owner, in order to redeem, must pay the sum mentioned in the certificate, together with interest at the rate of fourteen per cent. from its date, under section 941. Section 918 does not apply. People ex rel. Haddock v. Cady, 41 Hun, 539 (1886).

No action will lie to restrain city from executing a lease to a purchaser under a sale for an assessment, because the latter is void. Lennon v. Mayor, 55 N. Y. 361. But see Masterson v. Hoyt, 55 Barb. 520. See Wallace v. Mayor, 52 Hun, 587; Willis v. Gehlert, 34 id. 566; Donahue v. O'Conner, 45 N. Y. Super. Ct. 278, 299.

Any defect in the certificate or lease does not impair or affect a sale made in conformity to law for a tax properly imposed, or authorize purchaser to recover the purchase-money. Clark v. Mayor, 111 N. Y. 621; affirming 55 N. Y. Super. 259.

§ 942. In all cases where pieces or parcels of land shall have been sold for taxes, and any person shall claim to redeem any portion of the same within the time limited for redemption, he shall be permitted to do so on paying the apportionment of the tax for which the property was sold, together with the interest on the same, and an equitable proportion of the expense, the apportionment to be made by the comptroller.

Laws 1843, chap. 230, art. 3, § 11.

$943. Whenever any lands or tenements sold for taxes, assessments, or Croton water rents, and conveyed as in this title pro