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Amount of
taxes, etc.,
due paid to
treasurer.
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purchase, designating the land sold and the amount paid
therefor, and stating that unless the property shall be
redeemed within two years 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 origi-
nal 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. (b) Real property sold
for taxes may be redeemed by the owner or by any person
having an interest in or lien thereon, preference being given to
the record owner of said laud at any time within two years
from the date of the sale by paying to the treasurer the sum of
money paid by the tax purchaser at the sale, 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, alter the date of the
sale, with interest at the rate from the date of such payment.
(c) The treasurer shall deliver to the person making the redemp-
tion a certificate of redemption, and shall enter the same with
the name of the person so redeeming on his record, and shall
keep in a separate fund all moneys received by way of redemp-
tion, to be paid without interest to the tax purchaser, their
heirs or assigns, upon the delivery to him of their certificates
of purchase, (d) If real property sold for taxes be not redeemed
within two years from the date of the sale the Mayor shall, on
presentation of the certificate of purchase and the payment of
the amount of taxes then due, execute iu 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 or incumbrances whatever, except liens for State, county
or municipal taxes ; such deeds shall be prima facie evidence
in all courts that the proceedings prior to the execution and
delivery, including the assessment and levy of the taxes, were
regularly and validly taken, that the land was subject to taxa-
tion, 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, (e) 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 certificate of
sale shall be made, but if, at any time thereafter, any person
shall pay to the town the amount of the taxes, penalties and
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