or buildings thereon as he with the assent of the mayor may deem necessary. The moneys required to be paid by said city for the expenses of serving notices, and the payment of taxes, water rates or assessments on premises purchased by the city for any unpaid taxes, assessments and liens, filed, determined and certified pursuant to the provisions of chapter one hundred and fourteen of the laws of eighteen hundred and eighty-three, and for the making of such repairs, shall be charged upon and paid from the fund constituted by the proceeds from the collection of said taxes, assessments and liens, and the moneys required to be paid by said city, upon any other purchase made pursuant to the provisions of this act, and for the expense of serving notices of such sales and the payment of taxes, water rates and assessments on property so purchased, and for the making of such repairs, may be taken from the revenue fund in case there is no other fund applicable. The certificates of sale made under the provisions of this title shall, from the time of sale and record thereof, constitute a lien upon the lands and premises sold and described in the certificates; provided, however, that the lien and claim of every purchaser of lands hereafter sold, or taxes or assessments shall terminate from and after the expiration of ten years from the date of sale, unless such purchaser or his assigns shall within that time have given the notices required by this title to entitle him to a deed of said premises, and shall have applied for and received such deed, and it shall be the duty of the registrar of arrears to cancel on the records in his office all such sales where no deed shall have been delivered within ten years from the date of sale. [Thus amended by Laws 1894,

chap. 580.]

See Laws 1894, chap. 353.

§ 5. Any person or persons having an estate in, or any mortgage of, any of the lands and premises sold in pursuance of the third section of this title, whose estate or lien appears on record in the county of Kings, may at any time before the expiration of one year after notice shall have been given to him of such sale, by the purchaser or his assigns in the manner hereinafter provided, or before a deed of said premises shall have been delivered as provided in section four of this title, redeem said lands and premises by paying to the registrar of arrears for the use of purchaser or his assigns, the sum paid by him on such sale, and ten per centum on the same, but such percentage shall not exceed the sum of one hundred dollars on any one parcel of land sold. And on such redemption there shall be paid on the aggregate amount made up of the sum paid by the purchaser at the sale and the said percentage, interest from the date of said sale at the rate of fifteen per centum per annum, and one dollar for

each notice (not exceeding six), served as hereinafter provided, together with all such sums which shall have been paid by such purchaser or his assigns for taxes, assessments or water rates on said lands levied, imposed or becoming due after the tax, assessment or water rate for which the sale was made, with interest thereon from the date of such payments, respectively, at the rate of nine per centum per annum (which said payments said purchasers or his assigns is hereby authorized to make). And upon filing with the regis trar of arrears a duplicate receipt for such payments, the date and amount of such payments shall be entered upon the record of such sale in the office of said registrar of arrears, and the amount so paid and entered shall be included with interest thereon, as aforesaid, in the amount to be paid on the redemption of the said premises as herein provided. Such notice shall be in writing and shall be served by delivering a copy thereof to the person or persons aforesaid personally, except in case of a nonresident of this State, in which case such notice may be served either personally or by depositing the same in the postoffice of the city of Brooklyn, inclosed in a post-paid wrapper directed to such person or persons at his or their place of residence. Such notice shall be served by a person of full age, who shall make an affidavit of service in every case, stating the time, place and manner of the service, the name and residence of the person making the service, the interest of the party served in the premises, and his knowledge as to the identity of the person served, and such affidavit shall be filed in the office of the regis trar of arrears, within one month after the date of service and shall be prima facie evidence in all courts and places of the facts stated therein; provided, however, that if any estate in any of said lands shall be held by any heir or devisee of a decedent whose estate appears of record in the county of Kings, or if any mortgage or lease shall be held by the executor or administrator of any decedent whose mortgage or lease appears of record in the county of Kings, such heir, devisee, executor or administrator shall be entitled to redeem and to have notice as aforesaid. When any person entitled to redeem or to have notice under this section, or his name or part of his name, or his place of residence remains unknown to the purchaser or his assigns, after diligent inquiry, or where such person being a resident of the State, is and has been six months continually absent from the State, or avoids service, so that personal service can not be made, an order for the service of such notice by publication may be made by a judge of any court of record, residing in the county of Kings, upon a petition of said purchaser or his assigns, and upon proof satis factory to the judge by affidavit or otherwise, that proper and

diligent effort has been made to serve such notice upon such person, and that he, his name or part of his name, or his place of residence can not be ascertained, or if he is within the State, that he avoids service so that personal service can not be made, or being a resident of the State, that he has been continuously absent therefrom for six months next before granting the order. Such order must direct that service of said notice be made by the publication thereof in two newspapers, designated in the order as most likely to give notice to the person intended to be notified by such description or designation, if his name be unknown, as the judge shall direct, for a specified time, which the judge deems reasonable, not less than once a week for four successive weeks, and by leaving a copy of such notice at the place of residence of such person, where his place of residence is within the State, and known to the purchaser or his assigns. A certified copy of such order and a copy of such notice with proof of the publication thereof, in pursuance of such order, by affidavits made by some one of the publishers of the respective newspapers designated in said order or by some person in employ of such publishers, having cognizance of such publication, and proof by affidavit of the service by leaving a copy of such notice at the residence of the party to be served as required by the order, shall be filed in the office of the registrar of arrears, and shall thereupon become public records, and shall be prima facie evidence in all courts and places of the due service of such notice upon the person or persons specified in such order; and upon filing said affidavits such service shall be deemed complete, and shall have the same effect as personal service of such notice. [Thus amended by Laws 1889, chap. 368.]

§ 6. All moneys paid to the registrar of arrears upon sales in pursuance of any of the provisions of this title, shall be deposited by him with the treasurer of the city of Brooklyn and the surplus, if any remaining in any case after deducting the amount of the tax, assessment and lien and interest and expenses of sale, and any costs and disbursements allowed by any judgment under which said sale shall have been made, shall be held for the use of, and paid over to, the person legally entitled, upon his establishing his rights thereto; provided, however, that interest thereon shall not be recoverable or demandable from the city of Brooklyn except so far as interest may have been actually received by, or be payable to, said city upon any investment or deposit of said principal sum, or any part thereof. Any person redeeming any lands from a sale under the provisions of this title, shall, at the request of the person so redeeming, be allowed and credited, by the registrar of arrears, toward such redemption, with the amount of surplus moneys received on such sale then remaining

in the hands of the treasurer, and upon his presenting to the said registrar a certificate from the comptroller showing the amount of such surplus, such amount shall be applied upon or toward such redemption.

§ 7. Whenever such registrar shall receive satisfactory information that the land so sold belongs to an idiot or insane person, for whose estate no committee shall have been appointed, or to an infant having no guardian, he shall not execute a conveyance of their land until at least one month after he shall have legal evidence that such disability has been removed, or a committee or guardian of the estate has been appointed. And until the expiration of said month, such committee or guardian may redeem such land in the same manner as hereinbefore provided.

§ 8. No assignment of any certificate given on the sale of lands under the provisions of this title shall become operative or have any effect until the same shall have been presented to the registrar of arrears and a memorandum thereof entered on the record of such sales, and a minute of such entry indorsed on such assignment, and every such assignment shall have priority according to the date such entry and minute are made and indorsed.

§ 9. In case of any omission by the collector of taxes and assessments, to make returns of unpaid taxes and assessments, and of the registrar of water rates to make returns of unpaid water rates to the registrar of arrears as required by this act, it shall be the duty of said registrar, within ten days after the expiration of the time prescribed before which such return is to be made, to notify said collector or registrar of water rates of such omission, who shall thereupon forthwith cause any such return so omitted to be rendered.

§ 10. It shall be the duty of the registrar of arrears immediately after the confirmation of the assessed valuation of property as stated in yearly assessment-roll for taxes including the assessment-roll for the year immediately preceding the current year, to cause to be entered therein in the column headed "notices " the words 66 arrears" or "sold," according as the fact may be, opposite to the ward numbers of lots on which any arrears of taxes or water rates shall be due, or on which any assessment shall remain unpaid, which taxes, water rates and assesments have been due or which were confirmed twelve months prior to the first day of August then last past, or which may have been sold for assessments, taxes or water rates, and yet be redeemable. [Thus amended by Laws 1889, chap. 368.]

§ 11. All returns of unpaid taxes and water rates made to the registrar of arrears, pursuant to the provisions of any title of

this act, shall be posted by him without delay against the proper lots in the ledger of arrears in his department, and as such taxes and water rates are paid, the payments shall be noted in said ledgers. All items of water rates so returned to the registrar of arrears and entered in said ledgers, may be collected in the same manner and as arrears of taxes.

§ 12. The registrar of arrears, upon the requisition of any person, shall furnish a bill of any arrears of assessments, taxes and water rates so transmitted or returned to him; also of the amounts necessary to redeem any lot or lots sold for the like dues thereon, if it, or they, be yet redeemable, which shall be called a "bill of arrears of assessments, taxes and water rates, and for redemption," and upon payment of the amount, his receipt thereon shall be conclusive evidence of such payment, and forever free the said lot or lots from all liens therein specified.

§ 13. The registrar of arrears shall keep regular books of account, and make monthly returns to the comptroller of all amounts of assessments, taxes and water rates received by him for collection; also of all payments made by him to the city treasurer. He shall also make a daily return to the comptroller of all moneys and checks received by him, except for fees for searches, as hereinafter provided; such books and returns to be kept and rendered in such form and manner as shall be prescribed or approved by the comptroller. All moneys and checks so collected by said registrar shall by him be paid over to the city treasurer on the day of their collection, and a receipt of said treasurer therefor shall be filed in the office of the comptroller. In case of neglect or failure by said registrar of arrears for twenty-four hours to make any payment to the city treasurer, as required by this act, the comptroller shall notify the mayor thereof, who shall thereupon suspend him from office, and proceed against him as hereinbefore provided in case of nonfeasance or malfeasance in office.

14. There shall be kept in the office of said registrar of arrears, a record of all sales made for taxes and assessments, which shall show the amount of each tax and assessment and the aggregate amount of the taxes and assessments with interest, default, cost and expenses, and the sum for which each parcel shall have been sold, a description of the premises sold, by the ward, block and lot numbers, the name of the person to whom sold, the date of each assignment thereof, with the name of the assignee and the time of the delivery of a deed therefor.

§ 15. It shall be the duty of the registrar of arrears to procure, preserve and register in his office affidavits of the publication of all the notices by this act or other laws required to be published in relation to the sale of lands and tenements for unpaid assess