Persons entitled to apply for

balances.

Municipality

paying balances

pursuant to

order protected.

Fees on such applications

trar or judge shall have power to apportion the share or shares to which each person may be entitled in such manner as to him may seem just. R.S.M. c. 117, s. 217.

218. It is hereby declared that, except as hereinafter provided, the person who shall be considered to be entitled to apply under the two last preceding sections for any money standing in the "Tax sales fund" to the credit of any parcel of land shall be the person who was, at the expiration of the time for redeeming said land from said tax sale, the owner of the land or a person who held any encumbrance, security or lien under judgment, execution or otherwise thereon, or who is the assignee or legal representative of such owner or person:

Provided, however, that, in the case of tax sales of unpatented lands, any municipality which has paid any such surplus, by way of damages, refund or otherwise to a tax sale purchaser, shall be deemed entitled to receive such surplus if still standing in the tax sales fund; provided also that this section shall be retroactive and shall apply to any tax sale held since the year 1894. R.S.M. c. 117, s. 218; 3 Geo. 5, c. 39, s. 9.

219. No action, suit or proceeding shall lie against any municipality or district registrar for the recovery of any such surplus, or any portion thereof, after the same has been paid in pursuance of such order of a district registrar or judge. R.S.M. c. 117, s. 219.

220. The same fees shall be paid upon any application in chambers. made to a judge as are payable in respect of applications in chambers for a judge's order in any suit or proceedings in the Court of King's Bench; and if the district registrar or judge shall think it advisable to order the money to be paid into the Court of King's Bench or otherwise than into the hands of any claimant or his attorney, he may in his discretion order the proper costs of the claimant or of the municipality or any part of such costs to be taken from and paid out of the money which formed the subject of the claim; and in all cases where a claimant shall fail to obtain an order upon the municipality for payment the district registrar or judge may order him to pay the costs of the proceedings, and such order may be made a judgment of the Court of King's Bench by filing the same in such court. If the application be to a district registrar, he shall charge, for searches in the registry office and his work, five per cent.

district

of the amount involved when such amount does not exceed Fees of forty dollars, and when the amount involved exceeds forty registrar. dollars he shall receive a fee of two dollars and no more. R.S.M. c. 117, s. 220.

fund to be

221. The fact of claiming any surplus held in a "Tax Claim on sales fund" to the credit of any lot sold for arrears of taxes admission of shall be considered as an admission of the validity of the sale ality of of the lot in question by the claimant, and the said claimant and all claiming by, through or under him shall, from and after the time of making said claim, be debarred and estopped from taking any action or proceeding to question or set aside said sale, notwithstanding that said claim shall have been made within the time otherwise limited for taking any procedings to invalidate any tax sale, and said sale shall thereafter be held to be in all respects valid and binding as against the said claimant and those claiming by, through or under him as aforesaid. R.S.M. c. 117, s. 221.

municipali

sales funds.

222. Whenever any portion of any such tax sales fund Payments to shall have remained in the hands of the district registrar for es from ta six years, without any notice of claim or order of payment having been served on or made by him as herein before provided, the sum so remaining unclaimed shall become forfeited, and shall thereafter be the absolute property of the municipality in which the lands in respect of which the same was paid were situated at the date of the payment of the amount to the district registrar, and shall be paid over to the treasurer of the municipality, and shall forthwith thereafter accounts. be transferred to the general funds of the municipality and form part thereof, and the municipality and the district registrar shall forever be discharged from any claim on account thereof. R.S.M. c. 117, s. 222.

Transfer to

general

action to set

223. If an action or proceeding to set aside or question Notice of a sale for arrears of taxes be commenced, the plaintiff in aside tax sale. such action or proceeding shall, within ten days after the issue of the statement of claim or other commencement of the proceedings, cause the district registrar having any such surplus proceeds or to whom the same are payable and the treasurer of the municipality in which the lands lie, to be notified. in writing of the fact of such action or proceeding having been commenced, and the district registrar or the treasurer Payment of in such case shall not forfeit any surplus held by him to the credit of the parcel of land in dispute, but shall hold the same subject to the order of any judge or court before whom said suit or proceeding shall or may be tried. If the plaintiff succeeds, the said judge or court shall order the said surplus

surplus.

When tax sale purchaser to be allowed

percentages

by him.

to be paid to the defendant tax purchaser, or his proper representatives, and if the plaintiff fails in such action or proceeding to set aside said sale, but proves to the satisfaction of the judge or court that he was at the time of said sale the lawful owner of said land and the person entitled to the said surplus purchase money according to the true intent and meaning of this Act, then the said court or judge shall order such surplus to be paid over to said plaintiff or his legal representatives upon and after payment by said plaintiff of such of the defendant's taxed costs of defence of said action or proceedings as the plaintiff shall have been ordered to pay. R.S.M. c. 117, s. 223.

MISCELLANEOUS PROVISIONS.

224. In all cases in rural municipalities the owner, or any person (other than a tax sale purchaser) having an inon taxes paid terest in any parcel of land sold for arrears of taxes, shall have the first privilege or right to pay the amount of taxes levied thereon subsequent to such sale, up to but not inclusive of the last day provided for a discount to persons paying taxes on or before the fifteenth day of December of the year in which such taxes were levied; and in no case shall any tax sale purchaser be allowed any percentage upon the amount of such subsequent taxes until the time during which such taxes are subject to a discount, as aforesaid, shall have expired. R.S.M. c. 117, s. 224.

Indemnity to

owners

improperly deprived of

being brought

Property Act.

225. If any lands be sold for arrears of taxes when no arrears of taxes are due thereon or if the tax sale be shown lands sold for to have been invalid on any of the grounds set out in section taxes through 199, the owner or person entitled to any equitable or beneunder Real ficial interest therein, in case the land cannot be recovered back by reason of its having been brought under the operation of "The Real Property Act of 1889," or "The Real Property Act," or the Act or Acts for which "The Real Property Act" is substituted, shall be indemnified by the municipality for any loss or damage sustained by him on account of such sale of said lands; and the amount of such indemnity may be settled by agreement between the municipality and the person entitled thereto or, if an agreement cannot be effected, by arbitration in a manner similar to that provided in the case of expropriations, except that the amount of the indemnity payable by the municipality shall be the amount which the arbitrators shall award, with twenty-five per cent. of the amount of such award added thereto. R.S.M. c. 117, s. 226.

Sales set aside.

226. In all cases where sales of land for arrears of taxes, whether made before or after the passing of this Act, are set aside or declared illegal or void, the amount paid by the pur

chaser at the sale, and subsequently for taxes or otherwise, shall be a lien upon the land and payable by the owner to the tax purchaser or his proper representatives. R.S.M. c. 117, s. 227.

Improvements to be paid for

aside.

227. In any suit or proceeding wherein judgment is given setting aside any sale for arrears of taxes or title acquired in if sale is set pursuance thereof, or dispossessing any person of lands purchased at a sale made for arrears of taxes or costs, the person against whom such judgment is given shall be entitled to be paid for any permanent improvements made thereon according to their reasonable value; and such value shall be determined on such judgment, and the same shall be a lien on the land in favor of the person entitled thereto until paid. R.S.M. c. 117, s. 228.

right of action

moneys paid

228. No action, suit or other proceedings for the return Limitation of by a municipality of any moneys paid to the municipality, , to recover whether under protest or otherwise, on account of a claim, municipality whether valid or invalid, made by the municipality for taxes, for taxes. shall be commenced after the expiration of six months after the payment of such moneys; and, after the expiration of such period of six months without any such action, suit or other porceedings having been commenced, the payment made to the municipality shall be deemed to have been a voluntary payment. R.S.M. c. 117, s. 229.