of the statements therein, of the title of the purchaser to the land therein described, and the regularity and validity of all proceedings had in reference to said sale. After two years from the record of said certificate of sale, no evidence shall be admitted in any court to rebut such presumption, unless the holder thereof shall have procured the same by fraud, or had previous knowledge that the same was fraudulently made or procured. (P. L. 1918, p. 892.)

137. Sec. 37. The owner, mortgagee, occupant or other person having an interest in lands sold for municipal liens, may redeem the same at any time within two years from the date of sale, or at any time thereafter until the right to redeem has been cut off in the manner herein set forth, by paying to the collector, or to the collecting officer of delinquent taxes on lands of the municipality where the land is situate, for the use of the purchaser, his heirs or assigns, the amount required for redemption as hereinafter set forth. (P. L. 1918, p. 893.)

Meaning of "redeem."-The word "redeem," relative to redemption from tax sale, means "repurchase," which can be made only by a person interested in the land sold. Mitsch v. Owens, 82 N. J. E. 404.

See Baldauf v. Mann, 86 N. J. L. 461; Jersey City v. Montville, 84 N. J. L. 43; Jersey Realty Co. v. Van Buskirk, 87 N. J. L. 367.

Persons entitled to redeem.-The redemption from tax sale contemplated by P. L. 1879, p. 340, as amended by P. L. 1898, p. 457 (superseded in turn by the general tax acts of 1903 and 1918), must be exercised either by an owner of the lands sold, or by one who holds a lien or right of possession, and therefore owns some estate in such lands. Frazier v. Johnson, 65 N. J. L. 673.

Right of

redemption

by owner.

redemption.

138. Sec. 38. Such collecting officer on receiving such Record of payment in full shall (except as provided in the following section) execute and deliver to the person redeeming a certificate of redemption which may be recorded with the register of the county, or with the county clerk, if there is no register, and such county clerk or register shall on request note on the record of the original certificate of sale a reference to the record of the certificate of redemption, and shall be entitled therefor to the same fees as provided respectively for the cancellation of mortgages and for the record of dis

Cancellation

of certificate of sale.

Assignment of certificate of sale by mortgagee.

Notification and settle

ment with purchaser.

charges thereof; or at the option of the person redeeming, such collecting officer shall procure and deliver to the owner the certificate of sale receipted for cancellation by endorsement in the manner required by law to satisfy or cancel a mortgage, whereupon the record of the certificate of sale shall be canceled by the county clerk or register in like manner and for the same fees as in the case of mortgages. (P. L. 1918, p. 893.)

Effect of amendment.-Where an owner, on the refusal of the purchaser at a tax sale to accept his tender of redemption, filed the affidavit required by section 58 of the general tax act of 1903 as originally enacted, and received his certificate of redemption which was filed February 21, 1907, his rights in the property became vested and were not affected by P. L. 1907, p. 459, enacted May 15, 1907, amending section 57 of the original general act (superseded with its amendments and supplements by this act). Fitzsimmons v. Bonavita, 77 N. J. E. 277.

Compelling redemption.—Under P. L. 1863, p. 497 (superseded in turn by the general tax act of 1903 and by this act), a bill in equity is proper to compel the purchaser of land for a term, under a tax sale, to reconvey the land to the landowner who complies with the law regulating the right to redeem. Culver v. Watson, 28 N. J. E. 548.

Under P. L. 1863, p. 497 (superseded in turn by the general tax act of 1903 and by this act), a bill to redeem land sold for taxes, under this section, must aver when the defendant received his certificate of sale, and how long he has held it, in order that the court may see that the right of redemption has not been lost through lapse of the time limited by the statute for such redemption. Langley v. Jones, 43 N. J. E. 404.

139. Sec. 39. Where the redemption is made by a mortgagee, or other person not primarily liable to pay the municipal lien, and having a lien or interest in or on the land, the person so paying if he so elect shall succeed to the municipal lien paid by him, and the purchaser, on receipt of the redemption moneys in full from the collector or other officer in the foregoing section mentioned, shall, at the option of the party inaking the payments, assign the certificate of sale by assignment under seal and acknowledged as a conveyance of land to the person redeeming. (P. L. 1918, p. 894.)

140. Sec. 40. The collecting officer shall at once, on receipt of the redemption money, mail notice thereof to the pur

chaser, if his address can be ascertained, and shall pay all redemption moneys to such purchaser, or his assigns, on his surrender of the certificate of sale and compliance with the provisions of the preceding two sections of this act. (P. L. 1918, p. 894.)

141. Sec. 41. The amount required to redeem within ten days from the date of sale shall be the sum paid at the sale, with interest from the date of sale at the rate of redemption for which the same was sold. After ten days from the date of sale, the amount required for redemption shall be the amount set out in this section, together with the expenses incurred by the purchaser hereinafter mentioned, and subsequent municipal liens, as provided in the following two sections. (P. L. 1918, p. 894.)

Amount required to redeem.-P. L. 1879, p. 340 (superseded in turn by the general tax act of 1903 and by this act), requiring the redemptioner from a tax sale to pay the price, with costs, expenses, and 12 per cent. interest, does not expressly give the iandowner the right to come into equity to redeem. Equity will compel him, as a condition of permitting him to redeem, to pay all taxes paid by the purchaser, on the principle that he who seeks equity must do equity. Smith v. Specht, 58 N. J. E. 47.

Amount

required to

redeem.

liens

142. Sec. 42. In case the certificate of sale is held by the Subsequent municipality, the amount required for redemption shall in- included. clude all subsequent municipal liens, with interest and costs. (P. L. 1918, p. 894.)

If certificate municipality.

not held by

143. Sec. 43. In case the certificate of sale is not held by the municipality, the amount required for redemption shall include all sums for subsequent muncipal liens, and interest and costs thereon, actually paid by the holder of the tax title, or his predecessor therein, together with interest on the amount so paid at the rate chargeable by the municipality; provided, the holder of such title shall have made Proviso. and filed with such collecting officer an affidavit showing the amount of such payment, which affidavit may be taken before such officer. (P. L. 1918, p. 894.)

Holder of title entitled

144. Sec. 44. The holder of such tax title, upon compliance with the following section, shall be entitled for his to expenses. expenses to such sums as he may have actually paid out for recording fees, fees for service of notices necessarily and

Expenses filed with collector.

Notice of right to redeem

Service of notice.

actually served, and fees and expenses in ascertaining the person or persons interested in the premises so sold, but such fees and expenses shall not exceed in all the sum of ten dollars, beside the fees actually paid for recording the certificate, and fees actually paid for necessary advertising in a newspaper under this act. (P. L. 1918, p. 895.)

145. Sec. 45. No fees or expenses incurred as aforesaid shall be collectible, unless the holder of the tax title shall have made and filed with such collecting officer affidavits showing the amount or amounts of such expenses actually disbursed or incurred, affidavits of service, including copies of the notices served, and certificates of the searches made in the form of an abstract of title covering a period of not less than twenty years. (P. L. 1918, p. 895.)

146. Sec. 46. The holder of the tax title may at any time within twenty years after the purchase give notice in writing to all persons interested in the land of their right to redeem. If such notice is served within eighteen months after the sale, it shall state that their right to redeem will be barred, unless they do so within the term of two years after the sale. If the notice is not served within said eighteen months, it shall state that their right of redemption will be barred, unless they do so within six months after the service of said notice. This notice shall be served personally on the persons interested who reside in the municipality, and on others it may be served personally, or by mailing to their post-office address, if the same can be ascertained, or by posting on the premises sold, if their post-office address cannot be ascertained, but if not served personally, a copy shall be published once in a newspaper in which ordinances of the municipality may be published. (P. L. 1918, p. 895.)

Meaning of "redeem."-The word "redeem," as used in this act relative to redemption from tax sale, means "repurchase," which can be made only by a person interested in the land sold. Mitsch v. Owens, 82 N. J. E. 404.

Notice of right to redeem.-Under section 59 of the general tax act of 1903 (the provisions regarding the sale of land of which act have been superseded by this act), it was held that a purchaser of land at a tax sale, who, after giving notice to all persons interested to redeem within sixty days, requests a delay beyond the period of sixty days required by that section, is estopped from using such notice as the basis of a

statutory foreclosure of the right to redeem, and, to avail himself of the statutory remedy, is bound to give a new notice. Clift v. Frenche, 83 N. J. E. 437.

See Baldauf v. Mann, 86 N. J. L. 461; Jersey City v. Montville, 84 N. J. L. 43.

redemption

barred.

147. Sec. 47. If there shall be no redemption within the When said term limited by the notice provided in the preceding section; or if there shall be no redemption within twenty years after the purchaser has entered into open possession, since continued, under the sale; then in either case, the right of redemption shall be barred. (P. L. 1918, p. 896.)

Failure of purchaser to take action.-Under P. L. 1879, p. 340 (superseded in turn by the general tax act of 1903 and by this act), when it is sought, on certiorari, to set aside a warrant for sale of real estate for taxes on the ground that the prosecutor is a purchaser in good faith against whom, as such, the tax lien has been lost by failure to make timely return to the county clerk, and the proof of such status is not satisfactory, the writ should be dismissed and the prosecutor be left to his defense against a possible purchaser at the tax sale. Newark, &c., Traction Co. v. North Arlington, 65 N. J. L. 150.

redemption,

Recorded as deed.

148. Sec. 48. After the time to redeem has expired with- If no out redemption, the purchaser, or his heirs or assigns, may procedure. annex the notice and affidavits of service to the certificate of sale, together with an affidavit that the sale has not been redeemed; an official certificate showing that no redemption has been made, for which the collector or other officer shall be entitled to a fee of one dollar, and an official tax search showing that all subsequent municipal liens have been paid, and record and file the same therewith in the office of the county clerk or register where the same shall be recorded as a deed or conveyance, and the said notice and affidavits and the record thereof shall be presumptive evidence of the service and facts therein stated. Said county clerk or register shall index the same in the alphabetical index of grantors owner in the name of the delinquent owner, as shown by said certificate, and in the name of every person who has been served with notice as an interested party, as shown by said affidavit. Said county clerk or register shall also note in the margin of the original record of said certificate in the books of mortgages a reference to the place where said.

Index name of delinquent

as grantor.