said judgment, first having published the notice of such sale as provided in Section eleven of this Act. AMOUNT RECEIVED TO BE APPORTIONED.- § 14. The amount received from each piece or parcel or lot of land in any case where it shall not be equal in amount to the amount of the delinquent taxes shall be apportioned pro rata according to the tax rate among the different funds. TREASURER TO GIVE CERTIFICATE-FORM OF.$ 15. The Treasurer shall execute to the purchaser of any piece or parcel or lot of land a certificate which may be substantially in the following form: I .. Treasurer of the County of do hereby certify that at the sale of lands pursuant to the real estate tax judgment entered in the Circuit. Court in the County of day of.... .on the..... in proceedings to enforce the payment of taxes delinquent upon real estate for the year 1899 and for prior year or years, in the county of ... on the which in said County of day of the following described piece or parcel ... State of of land, situate in said County of .... South Dakota, to-wit: (Insert description) was duly sold by me in the manner provided by law, for the delinquent taxes for the years 18. ..., 18..,., 18... 18. ..., 18... ., 18. ..., 18...., 18...., 18. ..., 18...., thereon, amounting to dollars, including interest and penalty thereon, and the costs allowed by law, to for the sum of $. . . . . . he being the highest and best bidder for the same. And he having paid said sum, I do, therefore, in consideration thereof, and pursuant to the statute in such cases made and provided, convey the said piece or parcel of land in fee simple to the said .., his heirs and assigns, forever, subject Such certificate, in case the land shall not be redeemed within. one year, shall pass to the purchaser, the estate therein expressed without any other act or deed whatever. Such certificate may be recorded as deeds of real estate, after one year and after the proof of notice of expiration and maturity of the certificate has been filed with the clerk of the Circuit Court. Provided, however, that the holder of any certificate for any piece or parcel of land sold under tax judgment must not less than 90 days preceding the maturity of such certificate serve personal notice upon the owner if he be a resident of the county where such real estate is situated of the maturity of such certificate, and if the owner of any such piece of or parcel of land is not a resident of the county where such land is situated or not within such county such notice may be given by publication in some newspaper published in the county where the land is situated for at least three weeks the last publication to be made at least ninety days immediately preceding the expiration and maturity of such certificate at the election of the holder of such certificate the notice may be served upon such owner personally any place in the State or outside the State in the same manner as herein before provided for personal service upon owners residing in the county where the land is situated, in lieu of service by publication as aforesaid, and in case the property covered by such certificate is occupied, then service of such notice shall also be made upon the person in possession thereof, that the notice herein before, provided for shall be substantially in the following form: .... Notice is hereby given that the tax certificate numberd held by the undersigned to the following described real estate (describing it) will become absolute unless redeemed before the day of ... Signature Proof of the notice herein provided for must be filed in the office of the clerk of the Circuit Court prior to maturity of such certificate. The fee simple of any piece or parcel or lot of land named in any certificate shall not vest in the holder thereof until the notice provided for herein is given and due proof thereof filed with the clerk of the Circuit Court. The cost of serving said notices, whether by publication or otherwise, together with the cost of the affidavit, shall be added to the redemption money, provided the treasurer shall have received notice that service has been begun or made and a statement of the said costs filed in his office. REDEMPTION MAY BE MADE-WHEN AND HOW. § 16. Any person wishing to redeem from the judgment sale may make such redemption at any time within one year from the date of the sale by paying into the treasury of the county for the use of the purchaser at the sale or his assigns, the sum paid for the property at the said sale together with a penalty of ten (10) per cent and in addition interest at the rate of two (2) per cent per month, and also the costs incurred in serving notice of the expiration and maturity of such certificate, providing notice of such costs have been first filed with the county treasurer. Upon such redemption the treasurer shall issue to the person redeeming a receipt giving the description of the property and the amount paid to redeem same, and he shall enter a memorandum of the redemption in the list of sales, and shall also notify the holder of the certificates of the property redeemed together with the date of the redemption and the amount paid for the same; and no fees shall be charged for this service. § 17. And if the purchaser at the sale, his legal representatives, heirs or assigns, shall have paid any subsequent taxes, the amount thereof, with interest from the date of payment at the rate of two (2) per cent per month, shall be added to and be a part of the money necessary to be paid for redemption from sale. CERIFICATE PRIMA FACIE EVIDENCE. § 18. The certificates shall in all cases be prima facie evidence of all the requirments of law with respect to the sale have been duly complied with. And no sale shall be set aside or held invalid unless the party objecting to the same shall prove, either that the Court rendering the judgment, pursuant to which the sale was made, had not jurisdiction to render the judgment, or that after the judgment, and before the sale, such judgment had been satisfied; and such certificates shall be conclusive evidence that due notice of sale, as required by this Act, was given. And the validity of any sale shall not be called in question unless the action in which the validity of the sale shall be called in question, shall be brought, or the defense alleging its invalidity be interposed, within two years from the date of the sale. A sale shall be deemed completed within the provisions of this Act when the certificate thereof has been issued by the treasurer. TREASURER TO NOTE DISPOSITION OF PARCELS OF LAND— $ 19. The county treasurer shall immediately after such sale, set out in his copy judgment book, what disposition was made of each piece or parcel or lot of land; If sold in fee, to whom and for what amount; and upon any assignment of the certificate when requested to do so, on redemption he shall make a note thereof in said list opposite the piece or parcel or lot so assigned or redeemed. After he shall have set out in his copy judgment book what disposition was made at the sale of the several pieces or parcels of land, he shall deliver the same to the clerk of the Court, who shall forthwith enter on the right hand page of the Real Estate Tax Judgment Book, opposite the description of each piece or parcel sold, the words, "Satisfied by Sale," and he shall thereupon re-deliver said copy judgment book to the treasurer. PERSONS HAVING LIEN ON UNDIVIDED ESTATE MAY REDEEM-HOW $20. Any person who has an interest in or lien on an undivided estate in any piece or parcel of land sold, or an estate or interest in any part thereof, may redeem such part of the undivided estate by paying into the treasury a proportionate part of the amount required to redeem the whole estate, and in such case the estate, portion of, or interest in the property described in the certificate redeemed, shall be endorsed on the certificate. PURCHASER ENTITLED TO IMMEDIATE POSSESSION$ 21. When any piece or parcel or lot of land shall be so sold, the purchaser, after the time for redemption shall have expired, shall be entited to the immediate possession of the piece or parcel purchased by him; and if, on demand and presentation of the certificate of sale, the person in possession of the piece or parcel refuses or neglects to deliver such possession, such person may be proceeded against as a person holding over after the termination of his estate, which proceedings may be instituted and prosecuted as prescribed by law. WHEN SALE VOID MONEY MAY BE REFUNDED— § 22. When a sale of lands, or lots, as provided in this Act, is for any cause declared void by judgment of the Court, the money paid by the purchaser at the sale shall, with interest at the rate of twelve (12) per cent per annum from the date of such payment, be refunded to the purchaser, his heirs or assigns, out of the county treasury, on the order of the county auditor, and so much of such money as has been paid into the state treasury shall be charged to the state fund and deducted from the next money due the state on account of taxes. CERTIFICATES ASSIGNABLE. $23. Certificates of sale issued in pursuance of this Act shall be assignable. Any assignment of such certificate must be acknowledged before some officer having power to take acknowledg ments of deeds. The assignee shall present the assigned certificate to the treasurer, who shall note on the copy judgment book the name of the assignee and the date of the assignment and endorse on such assignment the word "countersigned," and sign his name to the same, and no such assignment shall be recorded by the register of deeds until such endorsement in made. SALE MAY BE CANCELLED BY RETURN OF CERTIFI CATE. $ 24. When a holder of any certificate of sale issued under the provisions of this Act shall desire to redeem the property described in the certificate from the tax judgment sale, he may return the certificate for cancellation to the treasurer and such cancellation shall operate as a release of all the claims to the property described therein, under and by virtue of the purchase; and the county treasurer, upon receiving such certificate of purchase, shall mark on the copy tax judgment record opposite the description of the property for which said certificate of purchase has been issued, "Sale cancelled by return of certificate." RECORD OF CERTIFICATES. $ 25. The record of certificates and assignments provided for in this Act shall have the same force and effect as evidence or otherwise, as to the records of deeds of real estate. DUTY OF CLERK. $ 26. The Clerk shall attach together and keep in his office the list, notice, affidavit of publication, one copy of the newspaper in which the notice and list were published, all answers, all orders made in the proceedings, and all affidavits and other papers filed in the course of the proceedings. DUTY OF TREASURER. $27. The County Treasurer shall charge or collect no fee for any of the services requird of him in this Act. REPEAL. $ 28. All Acts and parts of Acts in conflict with the provisions of this Act are hereby repealed. Approved March 9, 1901. CHAPTER 52. RELATING TO MEETING OF COUNTY BOARD OF EQUALIZATION. An Act to Amend Section 41, of Chapter 28, of the Session Laws of 1897, Relating to the Meeting of the County Board of Equalization. Be it Enacted by the Legislature of the State of South Dakota: AMENDMENT. § 1. That Section 41 of Chapter 28, of the Session Laws of 1897, be amended to read as follows, to-wit: "Section 41. County Board of Equalization MeetingDuties. The county commissioners, or a majority of them, with the county auditor, shall form a board for the equalization of the |