part of sessment, for which Bale is made Payment of - § 22. When a parcel of land shall have been sold for a taxes or as tax and an assessment, or for more than one tax or assessment, any person claiming one or more of them to be illegal may, before a declaration of sale shall be granted, pay to the comptroller the amonnt, at the time of sale, of any one or more of the taxes or assessments, specifying them, with interest at the rate of twelve per cent per annum, one dollar for printing, and the allowances mentioned in section thirty-two, and thereupon the sale shall have the force and effect it would have had if it had been only made for the taxes or assessments not so paid. Effect thereof. Purchasers at tax sales, when to give notice to owners to redeem lands. rerved. 23. After the expiration of nine months, and before the expiration of three years from the sale, a purchaser of any parcel of land, or his assigns, may give notice to the owner to redeem the same within three months thereafter. Such notice shall state, in addition to the facts stated in the certificate of sale, the amount of allowances claimed. If such owner be a resident of the city, the notice shall Notice, how be served upon him personally, or by leaving it at his residence or place of business with a person of full age, and by inclosing a copy thereof in an envelope, properly addressed to him, and depositing it in the post-office in the city, with the postage prepaid. If he be a non-resident of the city, it shall be served in the manner aforesaid upon his agent registered with the assessors, if he has one. If he has no registered agent, then by publishing the notice in the official paper twice a week for six weeks. If any person be in the actual occupancy of such land, the notice shall also be served upon him. Such notice shall also be served upon mortgagees of such land, mortgagees and their assignees, whose mortgages and assignments are recorded in the Erie county clerk's office, in the manner provided herein for serving notice upon the owner. Such notice shall be served by a person of full age, having no interest in the certificate of sale. Notice to Common Council, when to grant decla ration of Bale. 24. If any parcel of land sold shall not be redeemed within three months after service of notice, as above provided, the common council may grant to the purchaser, or his assigns, a declaration of sale. Before granting such declaration, an affidavit of the service of such notices, and the certificate of the comptroller that such parcel has not been redeemed, must be filed with the comptroller. 2 $25. A declaration of sale shall not be granted until Ibid. after the expiration of three months from the service of the notice, as provided in the last section. § 26. It shall not be granted after the expiration of five Ibid. years from the salc. If the granting of the same has been stayed by a court, or a judge thereof, the period of the stay shall not be taken as part of said five years. § 27. It shall not be granted until the certificate of sale Ibid. has been canceled and filed with the comptroller, or the loss thereof established to the satisfaction of the common council by affidavit. 28. It shall not be granted to an assignee of the cer- Ibid. tificate, unless his assignment is in writing, and acknowledged and filed with the comptroller. ed and Declara 29. The declaration of sale shall state that the land, Declaration of sale, describing it, was sold, specifying the day of sale and to what to whon sold, and the period of time for which it was sold contain. for the non-payment of taxes and the assessments upon it, naming them. If the certificate of sale was assigned, the fact of the assignment shall be stated. The declaration of How attestsale shall be under the seal of the city, attested by the mayor and city clerk, and shall be presumptive evidence that the taxes and assessments named were legally imposed, that due proceedings to authorize the sale were had, and that the sale was regular; it may be recorded as a tions may lease of real estate; and the grantee therein shall thence- be recorded. forth have, hold and enjoy the said premises during the term for which the same were granted, to be computed from the day of sale thereof, free and clear from all claim of the owner or occupant of the same, and of all persons interested therein, but subject to the lien of all taxes and assessments thereon at the time of such sale; and at the expiration of such term, such grantee, his heirs or assigns, buildings, may remove any building or fixtures that may have been erected on said premises during the said term. Removal of etc., on expiration of term.. to keep proceedings tions, etc. 30. The comptroller shall enter and record in his Comptroller office his proceedings upon such sales, and all certificates record of granted by him, and all redemptions, and all proceedings or sales, whereby sales are defeated. He shall also file and record redempall notices of sale published by him, together with his own affidavit, or the affidavit of the publisher or foreman of the official paper, of the publication of such notices, and of all other notices which have been given by him; Record of and he shall keep a record of all declarations of sale tions. granted. declara Duty of § 31. The clerk of Erie county, upon the request of the clerk, as to holder of a certificate of sale, shall search and certify the County searches, etc. His fees. Allowances to holders of certifi cates, upon redemptions. title of, and mortgages and the assignments thereof, upon 32. The holder of a certificate of sale shall be allowed fifty cents for every notice to redeem necessarily served, twelve cents for every affidavit necessarily made and filed, and the amounts actually and necessarily paid for searches, publication and postage. When the same person holds inore than one certificate of sale on the same parcel of land, he shall be allowed for but one search. He shall make out a bill of the allowances claimed by him in items, naming the persons on whom the notices were served, and stating who was served as owner, mortgagee or occupant; and shall annex to it his affidavit, that the charges in the bill are just, and were necessarily incurred, and that the notices charged were not served upon any person whom the law did not require to be served. He shall annex such bill to a copy of the certificate of sale, and file the same with the comptroller. If there be any dispute in respect to the bill, the comptroller shall adjust it. If any redemption is made after the expiration of nine months from the sale and before a bill of the allowances claimed has been filed, the person redeeming shall deposit with the comptroller fifteen dollars. The comptroller shall with said fifteen dollars pay the bill of allowances, when filed, which shall in no case Allowances exceed that sum, and return the surplus, if any, to the party who deposited it, on demand. limited. mortgagees, upon Rights of § 33. If any person having a lien by mortgage or judglands sold for taxes or assessments shall redeein payment of them from the sale, he may tack the amount paid to redeem to his mortgage or judgment, and enforce it, with interest, as part thereof. amounts paid for redemptions. Payment of § 34. Any person may pay any one or more tax or part of taxes assessments upon his property, leaving others unpaid, to be enforced in the manner provided by this act. or asses8 ments levied. Assessors, when to apportion § 35. When a tax shall be levied, or an assessment shall be made upon a parcel of land of which specific parts taxes upon shall, at the time when the roll was made by the assessors, belong to different persons, the board of assessors, specific parts. certificates upon the application of either of such persons, shall apportion the tax or assessinent between the specific parts owned by different persons. The assessors shall make a Duplicate certificate in duplicate of such apportionment, describing thereof, the different specific parts, and by whom owned, and the how filed. amount of the tax or assessment apportioned to each. One part of which certificate shall be delivered to the comptroller, and the other to the treasurer. The owner of any specific part may discharge it from the tax or assessment by paying the amount thereof, with the additions and interest, if any, apportioned upon such part. assessments pre § 36. It shall be presumed that every tax levied, and Taxes and assessment made, under this act, is valid and regular, and to be that all the steps and proceedings required by law were regular. taken and had, until the contrary shall be made to appear. sumed council § 37. When it shall be discovered that the proceedings Common in ordering or levying any tax, or in ordering or making may annul any assessment, have been so irregular as to render them Proceedings illegal and void, the common council may annul them, or irregularity may annul all of them subsequent to and including the May begin irregularity, and may begin the proceeding anew, or from anew. the point where the irregularity occurred. tions. § 38. When any lands are imperfectly described in any Correction of imperfect tax or assessment roll, the common council may direct descripthe assessors to correct the description. The assessors, at any time before the lands are advertised for sale for the non-payment of the tax or assessment, and not after, may correct the imperfect description, so as to make it perfect. $39. A mortgagee of lands situate in the city, who Appoint resides out of it, may appoint an elector of the city as his agent, by tax agent, in the manner provided in section nine of title dent mortsix. Upon the presentation of such appointment to the gagee. comptroller he shall file the same and register the names Registry of in a book to be kept by him for that purpose. TITLE VIII. EMINENT DOMAIN. SECTION 1. The city shall have power to take lands for public buildings, for parke, public grounds, squares, streets, alleys, fountains, canals, basins, slips, and other public waters, and for any other corporate purpose or object. ment of non-resi appoint ment. City may fatur poses. take lands for corpo 2. When it shall be intended to take any lands for Resolution any of said purposes or objects, the common council shall, of intention council to of common by resolution, declare such intent, and describe the lands take lands. intended to be taken. Upon such resolution becoming of Publication force, the city clerk shall cause the same to be published in the official paper daily for two weeks. thereof. Resolution to take lands. City attorney, to give notice of application sioners of estimate. Service of notice. § 3. Within three months after the expiration of the said publication the common council may declare, by resolution, to be adopted by a vote of two-thirds of all its members, that the city has determined to take such lands for such purpose. § 4. Upon such resolution becoming of force, the attorney shall give notice that the city has determined to take for commis- such lands, describing them, for such purpose, stating it, and that on a certain day, naming it, he will apply to a court, to be held on that day, in the city, naming the court of record to which such application is to be made, for the appointment of three commissioners, to ascertain the just compensation to be made for such lands, by publishing such notice daily for two weeks in the official paper, by leaving a copy thereof at each inhabited building on such lands with a person of full age, and by serv ing a copy thereof personally on each person who, by the records of Erie county clerk's office, appears to be the owner or mortgagee of such lands or any part of them, or by depositing it in the post-office in the city, with the postage prepaid, addressed to him at Buffalo, at least ten days before the time when the application is to be made. If any such owner or mortgagee has an agent registered as provided in this act, the notice, when not personally served on such owner or mortgagee, shall be served on such agent personally, or by depositing it in the postoffice addressed to him. Court to appoint aloners. § 5. At the opening of such court on the day desigthree com- nated in the notice, or as soon thereafter as he can be heard, the attorney shall, upon a copy of said resolutions, certified by the city clerk, and proof of the giving of said notices as aforesaid, apply to such court to appoint such commissioners. Such court shall hear such application, and may appoint three commissioners to ascertain the just compensation to be made for such lands. Appearance § 6. If an attorney at law shall appear for any person of attorney in such proceedings, and serve notice thereof upon the city's attorney, he shall be entitled to notice of all subsequent proceedings. Appoint ment of § 7. If any commissioner shall die, or be disqualified, or excused by the court from serving, the court, upon |