JOHN WALTER SMITH, ESQ., GOVERNOR.

135

(i.) On the day fixed for reopening the sale, the same pro-
ceedings shall be had as at the previous sale, and the sale
shall be adjourned from day to day until all parcels have been
again offered at least once, and any taxes then remaining un-
paid with penalties and costs shall be extended upon the tax
books and shall be collectible by sale at the tax sale of the
ensuing year or years.

Re-Opening
sale.

(19.) The purchaser at a tax sale shall pay forthwith to the
Treasurer the amount of taxes, penalties and costs. The
Treasurer shall sign and deliver to the purchaser a certificate
of purchase, designating the land sold and the amount paid
therefor, and stating that, unless the property shall be re-
deemed within two years from the date of the sale, a deed will
be given by the Mayor of the town. Such certificate shall be
assignable, and an assignment thereof shall vest in the assignee
all the right, title and interest of the original purchaser.
The holder of any certificate shall have the right to pay all
taxes, general or special, and assessments, including State
and county taxes, as may be due, or may become due, on the
property described in said certificate.

Treasurer
shall issue
certificate to
purchaser.

(b.) Real property sold for taxes may be redeemed by the
owner or by any person having interest in it, or lien thereon,
at any time within two years from the date of sale by paying
to the Treasurer a fee of one dollar for a certificate of redemp-
tion, together with the amount paid for recording, by the tax
purchaser at the sale, with interest thereon at the rate of fifteen
per centum per annum from the day of the sale, and the amount
of all taxes, municipal, State or county, general or special,
or assessments, paid by the purchaser, his heirs or assigns,
with interest at the same rate from the date of such pay-
ment.

May redeem
property with-
in two years.

(e.) The Treasurer shall deliver to the person making the
redemption a certificate of redemption, and shall keep in a
separate fund all moneys received by way of redemption, to
be paid, without interest, to the tax purchaser, their heirs or
assigns, upon the delivery to him of their certificates of pur-
chase.

Certificate of
Redemption.

(d.) If real property sold for taxes be not redeemed within
two years from the date of sale, the Mayor shall, on presenta-
tion of the certificate of purchase and the payment of the
amount of taxes and cost of conveyance then due, execute,
in the name of the town, and deliver a deed conveying to the
purchaser, his heirs or assigns, the property described in the
certificate. Such deeds shall vest in the grantee an absolute

Mayor shall
execute deed
if not redeem-
ed within two
years.