LLOYD LOWNDES, ESQUIRE, GOVERNOR.

tion cost of giving notice up to the time at which the prop-
erty chargeable therewith is offered for sale, (f.) On the day
of the sale the Treasurer shall, at the time and place desig-
nated in his notice, offer for sale so much of the real estate
advertised or posted in the name of each delinquent tax-payer,
as shall be necessary to pay the taxes, penalties and costs due
from him, and shall continue the sale from day to day, until
all the taxes are paid, or until each piece of property has been
offered at least once. ( g.) The person who offers to pay the
taxes, penalties and costs due from the owner of any piece or
pieces of property for the smallest portion of the same shall
be considered the purchaser. If no person bids for a less
quantity than the whole, then the whole shall be offered, (h.)
If after all the parcels have been offered, any remain unsold,
for want of bidders, the treasurer shall adjourn the sale to
some day not exceeding two weeks from the day of adjourn-
ment; and shall post notices thereof, in at least five conspicu-
ous places in the town; but no further advertisement shall be
necessary, (i.) On the day fixed for re-opening the sale, the
same proceedings 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
unpaid, with penalties and costs, shall be extended npon the
tax book and shall be collectible by sale at the tax sale of the
ensuing year or years.

569

19 (a.) The purchaser at a tax sale shall pay forthwith to the
treasurer the amount of taxes, penalties and costs. The treas-
urer shall sign and deliver to the purchaser a certificate of pur-
chase designating the land sold and the amount paid therefor and
stating that unless the property shall be redeemed within one
year from the date of the sale, a deed will be given by the
Mayor of the town. Such certificates 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, levied against the property after the date of the sale.

Deed to pur-
chaser.

(b.) Real property sold for taxes may be redeemed by the
owner or by any person having an interest in or lien thereon,
at any time within two years from the date of the sale, by pay-
ing to the treasurer the same paid by the tax purchaser at the
safe, together with interest at the rate of fifteen per centum
per annum from the day of the sale, and also the amount of
all taxes, general or special, paid by the purchaser, his heirs or
assigns, after the date of the sale, with interest at the same

Redemption
of property
toy prior
owner.