tract or lot of land, out of which a specific part belonging to some other person shall have been sold for taxes charged on the whole tract or lot, may exonerate himself from all liability to contribute to the owner of the part sold, by paying to the comptroller at any time before the expiration of the time allowed for the redemption thereof, such proportion of the purchase-money and interest as his quantity of acres shall bear to the whole quantity taxed, and such payment shall operate as a redemption of his proportionate part of the lands sold according to the amount paid. Upon a partial redemption under this section, the quantity sold shall be reduced in proportion to the amount paid on such partial redemption and the comptroller shall convey accordingly.

[Revisers' Note.-L. 1893, chap. 711, § 7,

without change.]

§ 128. Redemption of lands conjointly assessed. If the lands of one person shall be sold for taxes assessed conjointly on his lands and lands of another, and the latter shall not pay his due proportion required for the redemption of his lands, the former may redeem the same on paying to the comptroller the purchasemoney and interest, and he shall be entitled to recover, after the expiration of the time allowed for redemption, from the other person whose lands were assessed with his, a just proportion of the redemption moneys paid, with interest. If the lands of one person so sold for taxes assessed conjointly on his lands and the lands of another person, shall not be redeemed, and they shall be conveyed by the comptroller, the former may recover from the latter the same proportion of the value of the lands sold and conveyed, that the latter ought to have paid of the tax and interest and charges for which the land shall have been sold. Every judgment obtained under this section shall have priority as against the lands of the defendant therein, on which the tax was assessed, and for which such proportionate part ought to have been paid, over all mortgages and judgments, if at the time of docketing such judgment the plaintiff cause an entry to be made by the clerk in the docket thereof, specifying that such judgment has priority as a lien on certain lands, over mortgages and other judgments, pursuant to the tax law, which entry shall be a part of such docket. In all actions under this section, the

certificate of the state treasurer, countersigned by the comptroller, stating the facts in relation to such redemption, or sale and conveyance, shall be presumptive evidence of all facts therein stated.

[Revisers' Note.-L. 1893, chap. 711, § 8, without change.]

§ 129. Prohibition of the despoliation of lands sold.- Neither the owner, occupant nor any other person shall have the right to despoil any lands sold for taxes by the comptroller of their value, by the removal of buildings or by cutting, removing or destroying timber, or other valuable products, growing, existing or being thereon at the time of sale. The purchaser of any wild, vacant, or unoccupied land at the sale thereof by the comptroller, whose bid therefor shall have been fully paid, or his assigns or representatives may at any time before obtaining his deed, cause to be served a notice on any person despoiling such lands or interested in such despoliation, either personally or by leaving the same at the residence of such person, or with any member of his family of suitable age and discretion. The notice shall describe such lands, substantially as sold, shall state that it was sold for taxes by the comptroller, and that an action to recover the value of the buildings, timber or other products destroyed or removed therefrom, after the date of sale thereof, will be instituted against all persons concerned in such despoliation. If such lands shall not be redeemed, every person engaged or interested in making such despoliation, upon whom service of the notice shall have been made, shall be liable to pay to the holder of the tax sale certificate therefor the full value of any building so destroyed or removed therefrom, and of all the timber, bark, or other products so cut or destroyed or removed therefrom, from the date of the sale of such land to the termination of such action, and may be restrained by injunction from committing any waste thereon,

[Revisers' Note.- L. 1893, ch. 711, § 9,

without change of substance.]

§ 130. Notice of unredeemed lands.-The comptroller shall, at least three months before the expiration of the one year allowed for the redemption of lands sold by him for taxes, cause

a notice to be published once in each week for at least six weeks successively, the last publication to be at least six weeks before expiration of the year, in the newspapers designated by the board of supervisors of the county in which such lands are situated, to publish the session laws, containing a list of the lands in such county sold for taxes and unredeemed, specifying particularly every parcel unredeemed, and the amount necessary to redeem the same, calculated to the last day in which such redemption can be made, and stating that, unless such lands are redeemed by a certain day, they will be conveyed to the purchaser. If more than two newspapers in any county are designated in pursuance of law to publish the session laws, such publication shall be made in two of the newspapers so designated to be selected by the comptroller, representing different political parties. If no newspaper shall have been so designated in any county such publication shall be made in two newspapers in the county, to be selected by the comptroller, and if there shall not be two newspapers published in the county, then in two newspapers which the comptroller shall determine to be most generally circulated in such county, representing each of the political parties casting the largest number of votes therein at the general election next preceding such designation. The expense of such publication shall be audited and paid by the board of supervisors of the county in which such lands are situated.

[Revisers' Note.-L. 1893, chap. 711, § 10, as am. by

L. 1895, chap. 895,

amended by providing that where more than two newspapers are designated to publish the session laws, the publication shall be made in but two papers, selected by the comptroller.]

66

on

Notice of redemption from a tax sale stated that the property was sold for taxes on December 28, 1886, and that redemption must be made or before the expiration of two years," which was specifically stated to be December 28, 1888. Held, that such notice was a compliance with statute requiring a notice of redemption to state a day certain. Hennessey v. Volkening, 30 Abb. N. C. 100; S. C., 22 N. Y. Supp. 528 (1893).

Where the comptroller did not cause to be published the statutory notices for six weeks at least six months before the expiration of the two years allowed for redemption, though an attempt to do so was made,- held, that this omission invalidated his conveyance. Thompson v. Burhans, 61 N. Y. 52 (1874); reversing 61 Barb. 260.

A notice which described the land by a wrong township number,held, invalid. Id.

§ 131. Comptroller's deed. After the expiration of one year from the time of sale, the comptroller shall execute in the name of the people of the state, to the purchaser thereat, his heirs or assigns, a conveyance of any lands so sold by him for taxes and not redeemed, under his hand and official seal, and witnessed by the deputy comptroller, or state treasurer, which shall vest in the grantee an absolute estate in fee simple, subject to all claims which the state may have thereon for taxes or other liens or incumbrances, and which shall be presumptive evidence that the sale and all proceedings prior thereto, from and including the assessment of the lands sold, and that all notices required by law to be given previous to the expiration of the time allowed by law for the redemption thereof, were regular and in accordance with all the provisions of law relating thereto. After two years from the date of such conveyance such presumption shall be conclusive. The comptroller may receive evidence of the loss or wrongful detention of any certificate, and on satisfactory proof of the fact may execute and deliver a deed to such person as may appear to be the rightful owner of such certificate.

[Revisers' Note.-L. 1835, chap. 11; R. S., 8th ed., 1126,

L. 1893, chap. 711, § 11, as am. by

L. 1895, chap. 895,

without change.]

To make out a valid tax title there must be a substantial compliance with the provisions of the law authorizing the sale. Marx v. Hanthorn, 148 U. S. 172.

If a tax deed is valid, it clothes the purchaser with the title, under an independent grant from the sovereign authority, and extinguishes all prior titles and incumbrances of private persons and all equities arising out of them. Hefner v. Ins. Co., 123 U. S. 747.

A tax deed must contain a reasonably correct designation or description of the land assessed or sold. Where there are but two boundary lines contained in the description and it is impossible from it to ascertain the form or shape of the lot, and how far it extends, it is ineffectual and void for uncertainty. Zink v. McManus, 121 N. Y. 259; S. C., 30 N. Y. St. Repr. 981 (1890).

Although it seems that persons purchasing lands at a tax sale are not bound to take any steps toward actual possession after conveyance to them, the provisions of the act creating the forest commission and placing the forest preserve, including the lands in question, in the care, control and custody of the commission will change the constructive possession by the State into an actual possession of the property. People v. Turner, 145 N. Y. 451; S. C., 65 N. Y. St. Repr. 389 (1895).

The comptroller's deed is of no effect if in point of fact the tax was paid to the collector. Jackson v. Morse, 18 Johns. 441 (1821).

Recitals in tax deed are not even prima facie evidence of the taking of the various preliminary steps, but such must be proved independently by one asserting title under the deed - as demand on person to whom the property was assessed, that sufficient goods to satisfy the tax could not be found, etc. See Jackson v. Shepard, 7 Cow. 88 (1827).

A tax title cannot be upheld unless there has been a substantial and rather strict compliance with the provisions of law as to the assessment of the tax and a sale for nonpayment thereof. Thompson v. Burhans, 61 N. Y. 52 (1874); reversing 61 Barb. 260.

A purchaser at a tax sale is not affected by a subsequent foreclosure of a mortgage made prior to the sale where he is not made a party to the foreclosure suit. Becker v. Howard, 66 N. Y. 5 (1876); affirming 4 Hun, 359; reversing 47 How. Pr. 423.

A comptroller's deed of land sold for taxes, which designates the lot by a wrong number, is void, though it contain other matter of description, which, if the number were rejected, would sufficiently identify the lot. Dike v. Lewis, 4 Den. 237 (1847).

Where a lot of land to be assessed is part of a tract having a known name, and the assessment describes the lot as situated in a different tract, a comptroller's deed upon a sale for the tax is void, although there be other matter of description which if the name of the tract were rejected would sufficiently identify the lot. Tallman v. White, 2 N. Y. 66 (1848).

In order to show a paramount right, the claimant under a comptroller's deed must prove the facts which under the statute are required to precede it to give the comptroller power to sell. Varick v. Tallman, 2 Barb. 113 (1848).

A deed from the comptroller, conveying lands sold by him for taxes, is not evidence that the preliminary steps required by law to give that officer authority to sell, have been complied with. Id.

The comptroller's deed is not even prima facie evidence of the facts which give him power to make the sale.

The legislature may make a tax deed prima facie evidence of title in the purchaser, but cannot make it conclusive evidence of his title to the land. Marx v. Hanthorn, 148 U. S. 172.

It is evidence that his proceedings were regular, but not that prior proceedings were. Beekman v. Bigham, 5 N. Y. 366 (1851).

A party claiming under a comptroller's deed, but giving evidence to show the regularity of the proceedings, instead of relying on his prima facie case, waives the presumption in his favor, and must establish the validity of his title. Curtiss v. Follett, 15 Barb. 337 (1853).

The statute declaring the comptroller's deed conclusive evidence of the regularity of the sale applies only to the proceedings had after the right and power to sell are acquired. Tallman v. White, 2 N. Y. 66 (1848).

The comptroller's deed is not conclusive evidence of the regularity of the proceedings prior to the sale, still less of those subsequent thereto,as the publication of notice for redemption.