PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1529

together with the amount paid for recording, by the tax pur-
chaser at the sale, with interest thereon at the rate of fifteen
per centum per annum from the day. of sale, and the amount of
all taxes, muncipal, State or county, general or special, or assess-
ments, paid by the purchaser, his heirs or assigns, with interest
at the same rate from the date of such payment.

Ibid. sec. c.

598. 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.

Ibid. sec. d.

599. If real property sold for taxes be not redeemed within
two years from the date of sale, the Mayor shall, on presentation
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 estate in fee simple,
free from all liens and incumbrances whatever, except liens for
State, county or municipal taxes. Such deed shall be prim a
facie evidence in all courts that all the proceedings prior to its
execution and delivery, including the assessment and levy of the
taxes, were regularly and validly taken; that the land was sub-
ject to taxation; that the taxes had not been paid before the
sale; that the property had not been redeemed, and that the deed
vested in the grantee an absolute title, according to its tenor.

1900, ch. 117, sec. 19 e.

600. If any piece of property cannot be sold for the amount
of taxes, penalties and costs due from the person to whom it is
assessed, the town clerk or bailiff shall, if so directed by the
Mayor, bid off the same for the town. In such case no certifi-
cate of sale shall be made, but if at any time thereafter any
person shall pay to. the town the amount of taxes, penalties and
costs to date together with all taxes, general or special, which
may become due thereon after the date of sale, with interest
at fifteen per cent, per annum, the treasurer shall give to such
person a certificate similar to the certificate given to a pur-
chaser at the tax sale, which shall entitle him to the same
rights and privileges as if he had purchased the property at
the tax sale.