the same to the exclusion of every other person. And the term occupancy shall mean the actual lawful and exclusive use and possession of such lands and premises by such an occupant. The notice shall state in substance, the sale and conveyance of the land, the person to whom made, the amount of consideration money mentioned in the conveyance, with the addition of thirty-seven and one-half per centum thereon, and of the sum paid for the deed, and that unless such consideration money and percentage with the sum paid for the deed, shall be paid into the state treasury for the benefit of the grantee, within six months after the time of filing in the comptroller's office of the evidence of the service of such notice, the conveyance shall become absolute and the occupant and all others interested in the land be forever barred from all right or title thereto. No conveyance made in pursuance of this section shall be recorded until the expiration of the time mentioned in such notice, and the evidence of the service of such notice shall be recorded with such conveyance.

[Revisers' Note.-L. 1893, chap. 711, § 14,

without change.]

In the definition of " occupant" the words "has an actual domicile thereon" were stricken out by the senate committee.

A title to land sold for taxes can be perfected only by giving notice to the person in possession or occupancy of the lands if occupied and producing the comptroller's certificate. Jackson v. Esty, 7 Wend. 148 (1831). A mere occupant, not the former owner, cannot waive such notice so as to make the title valid. So held where the occupant had offered to buy of the purchaser under the sale for taxes, evidence of which offer was adduced as showing a waiver of the right to notice. Id.

The comptroller's deed is inoperative even as to unoccupied and unimproved lands, if such lands constitute a portion of an entire lot conveyed by the comptroller, and other portions of the lot are actually possessed or occupied, if notice has not been given to the person in such possession or occupancy. Comstock v. Beardsley, 15 Wend. 348 (1836). Notice to the occupant is necessary to make the comptroller's deed operative if the lands were occupied at the time of the sale. Id.

A person liable to be taxed for the land is an occupant for this purpose. It is not necessary that his possession should be of such a character as would, after twenty years, ripen into a title (per Nelson, J.). Id.

The omission to give notice to an actual occupant of part of lands sold for taxes renders the deed inoperative, though the residue be unimproved. Bush v. Davison, 16 Wend. 550 (1837).

If part of an entire lot be occupied, notice must be given or the conveyance will be inoperative as to the whole. Leland v. Bennett, 5 Hill, 286 (1843).

The fact that the occupant is as to one-half the premises the tenant of the grantee in the comptroller's deed does not dispense with the requirement of notice. Bank of Utica v. Mersereau, 3 Barb. 528, 581 (1848).

Where the occupant of an adjoining lot had mowed grass upon a portion of the lot sold, without intention to occupy such lot, but using it as a part of the land he occupied,- held, that this did not constitute actual Occupancy so as to require notice. Smith v. Sanger, 4 N. Y. 577 (1851).

A quitclaim deed by the occupants made to the purchaser after the sale is not evidence of notice. Curtiss v. Follett, 15 Barb. 337 (1853). The publication of the redemption notice must be fully completed before the commencement of the last six months of the two years succeeding the sale. Doughty v. Hope, 3 Den. 594 (1847); affirmed in 1 N. Y. 79. See, also, Westbrook v. Willey, 47 N. Y. 457 (1872).

"P. Lot 54, town 1, range 3, acres 150,"- held a sufficient description. Colman v. Shattuck, 62 N. Y. 348 (1875); affirming 2 Hun, 497.

Publication of a notice for redemption from a sale in Hamilton county ordered in a newspaper outside the county,- held not to be a proper county charge under Laws 1870, chap. 662, repealing Laws 1866, chap. 690. People ex rel. Thompson v. Supervisors of Hamilton, 73 N. Y. 604 (1878); reversing 9 Hun, 60.

It seems that the certificate of the comptroller is not evidence of the service of notice to redeem. Caulkins v. Chamberlain, 37 Hun, 163 (1885). It is not such evidence where it does not state that the comptroller has inspected the copy of the notice on file in his office, and the affidavit of service attached thereto, and that the certificate is based thereon. Id.

The six months' notice to redeem must be given when any portion of the land was occupied at the time of the deed, though it was not occupied when the two years expired. Lucas v. McEnerna, 19 Hun, 14 (1879); Hand v. Ballou, 12 N. Y. 541 (1855).

In such case the comptroller's deed does not vest title in the purchaser until the notice has been served and six months for redemption have elapsed. Hand v. Ballou (above).

A notice to redeem from a State tax sale which does not state that unless such lands are redeemed by a certain day they will be conveyed to the purchaser is insufficient and the comptroller's deed thereupon is ineffectual. Simonton v. Hays, 32 Hun, 286 (1884); affirmed in 101 N. Y. 687; Becker v. Holdridge, 47 How. Pr. 429 (1874).

The establishment of a hunting camp with the erection of a cabin for occasional use, but with no claim of title to the land, is not an actual occupancy, so as to make notice to the occupant essential in the case of sale for taxes of the tract of land on which it is situated. People ex rel. Marsh v. Campbell, 67 Hun, 590; S. C., 51 N. Y. St. Repr. 354; 22 N. Y. Supp. 458 (1893); affirmed, 143 N. Y. 335 (1894).

Service by the purchaser of the notice of sale required by Laws 1855, chap. 427, § 68, sets the statute of limitations on the right to redeem running; failure to serve and file notice of service enables a party entitled to redeem to do so at any time within six years. People ex rel. Chase v. Wemple, 80 Hun, 504; S. C., 30 N. Y. Supp. 503 (1894).

Where it appeared that a lot was occupied when the time to redeem it had expired and no notice had been given to the occupant, and that notice of the application had been given to the person holding the tax title,held, that the comptroller was authorized in accepting a redemption where it appeared that a loghouse had been erected which had been cleared and fenced for about one acre and that the house had been lived in as a home and the lot cultivated annually and in addition crops had been raised thereon. People ex rel. Chase v. Wemple, 144 N. Y. 478; S. C., 63 N. Y. St. Repr. 738; affirming 62 id. 380 (1895).

The mere fact that a person entered and cut grass upon a small natural meadow contained in a wild, uncultivated and unimproved forest tract and upon two occasions scattered a little grass seed and at times dammed up a brook so as to overflow one-half an acre, will not constitute such a possession as will require a written notice to redeem to be served upon it. People v. Turner, 145 N. Y. 451; S. C., 65 N. Y. St. Repr. 389 (1895).

§ 135. Certificate of nonredemption and completion of title. -Within one month after the service of any such notice, the grantee or person claiming under him, in order to complete his title to the land conveyed shall file with the comptroller a copy of the notice served, with the affidavit of a person, certified as credible by the officer before whom the affidavit is taken, that the notice was duly served specifying the mode of service. If the comptroller shall be satisfied that the proper notice has been duly served, and if the moneys required for the redemption of such land shall not have been paid within the six months, he shall under his hand and official seal, certify such facts, and the conveyance before made shall thereupon become absolute and the occupant and all others interested in such lands shall be forever barred from all right and title thereto.

[Revisers' Note.- Laws 1893, chap. 711, § 15, without change.]

§ 136. Redemption by occupant and certificate of redemption. The occupant, or any other person having an interest therein at the time of the sale, may at any time within the six months mentioned in such notice redeem such land by paying into the treasury the consideration money with the addition of

thirty-seven and one-half per centum thereon and the amount. paid for the deed. Every such redemption shall be as effectual as if made before the expiration of the year allowed for the redemption of the land sold. In all cases of application for redemptions on the ground of occupancy, in which a part only of the separate lot or tract of land thus sold is occupied, the applicant shall be allowed to redeem only that particular part of the lot or tract sold which shall be actually occupied, used and possessed as herein defined, at the time of the expiration of the one year given for the redemption thereof; provided, that the notice required to be served upon such occupant by the purchaser at a tax sale, his grantee or person claiming under him, shall, in addition to other facts now required to be stated therein, contain a specific description of the particular part of the lot or tract sold which may be redeemed and the amount necessary to redeem the same. Such partial redemption may be allowed upon filing in the office of the comptroller, satisfactory evidence of such occupancy, and of the extent thereof, and by paying such proportion of the consideration money mentioned in the conveyance, with the addition of thirty-seven and one-half per centum of such amount and the further addition of the sum paid for the deeds, as the value of the lands and the premises occupied and sought to be redeemed bears to the value of the whole quantity of land sold; such value to be determined and fixed by the comptroller.

[Revisers' Note.-L. 1893, chap. 711, § 16,

amended by omitting the matter in brackets. There is no necessity of a commissioner where notice is given to occupant.]

The matter stricken out was substantially the same as that incorporated into section 137.

The State comptroller having made an order for redemption from a tax sale, has not the power to subsequently vacate such order. People ex rel. Chase v. Wemple, 144 N. Y. 478; S. C., 63 N. Y. St. Repr. 738; affirming 62 id. 380 (1895). The statute gives the comptroller no right to review his own orders and annul and vacate them except in the single case of the cancellation of a tax sale. Id.

In a proceeding to redeem lands sold for taxes, the comptroller having jurisdiction of the parties and subject-matter, the courts will not look beyond the proceedings in order to observe the equities of those concerned. People ex rel. Chase v. Wemple, SO Hun, 504; S. C., 30 N. Y. Supp. 503 (1894).

A determination by the comptroller upon an application to redeem that the land was occupied at the time of the tax sale may be made on affidavits establishing the fact, and will not be reversed unless unsupported by evidence or against the clear weight of evidence. People ex rel. Chase v. Wemple, 80 Hun, 504; S. C., 30 N. Y. Supp. 503 (1894). Allowing such redemption was not depriving the purchaser of his property by an ex parte action or proceeding. Id.

Where the application to redeem was made by the relator as "agent," without stating his interest or the nature of his agency,- held, that he showed no legal standing in the proceeding, and that a stranger having no interest in the premises could not redeem under section 70. People ex rel. Marsh v. Campbell, 143 N. Y. 335 (1894).

§ 137. Redemption by occupant before notice and effect of fail ure to redeem.- The occupant of any lot or separate tract of land sold for taxes by the comptroller, or any part thereof, or any person who had the title thereto or an interest therein at time of the sale may, at any time before the service of such notice by the purchaser or the person claiming under him and within two years from the expiration of the year allowed by law for the redemption thereof and not thereafter, redeem any land so occupied, by filing in the office of the comptroller, satisfactory evidence of the occupancy required, and by paying to him the consideration money for which the lands to be redeemed were sold and thirty-seven and one-half per centum thereon, with the sum paid for the deed, if any. On application for such redemption the comptroller may appoint a commissioner to take all material evidence offered with reference to the occupation of the lands in question. The hearing shall be had in the county where the land is situated, on at least ten days' notice to the party applying for the redemption. The commissioner shall have the same power to issue subpoenas and proceed with the examination of witnesses under oath, as is had by a referee in a court of record. His compensation shall not exceed six dollars per day and shall be taxed by the comptroller and paid upon his warrant by the treasurer. He shall report the testimony taken by him with his opinion thereon, to the comptroller for his decision. Such occupant or other person shall also pay to the comptroller such amounts as may have been paid to the state for subsequent taxes thereon, or for redemption from subsequent tax sales thereof, and if such lot has been legally exempt from taxation