Page:Federal Reporter, 1st Series, Volume 3.djvu/365

 35S fedebàl bepobteb. �invalid, the county commissionera shall cause the money paid therefor on the sale, and ail subsequent taxes and charges paid thereon by the purchaser or his assigns, to be refunded, •with interest on the whale amount at the rate of 10 per cent. per annum, upon the delivery of the deed to be caneelled; and in ail such cases, where the county treasurer shall have offered to the person entitled thereto his money as aforesaid, and such person shall refuse to receive it and cancel the deed, he shall not be entitled to receive any interest on the money BO paid by him after the day of such offer and refusai, nor shall any recovery ever be had against the county on the cov- enants of such deed." �These sections remained the law unchanged until 1876, when they were respectively amended as sections 145 and 146 of chapter 34, Laws 1876, and ail the old sections were repealed. Section 145 is as foUows : �"Section 145. If the county treasurer shall discover, be- fore the sale of any lands for taxes, that, on account of any irregular assessment, or from any other error, such lands ought not to be sold, he shall not ofïer the same for sale; and if, after any certificate shall have been granted upon any sale, the county clerk shall discover that, for any error or irregularity, such land ought not to be conveyed, he shall not convej^ the same. And the county treasurer shall, on the return of the tax certificate with the refusai of the county clerk indorsed thereon, refund the amount paid therefor on each sale, and ail subsequent taxes and charges paid thereon by the purchaseï-, or his assigns, out of the county treasury, with interest on the whole amount at the rate of 10 per cent, per annum." �Section 146 is as follows: �"Section 146. If, after the conveyance of land sold for taxes, it shall be discovered or adjudged that the sale was invalid, the county commissioners shall cause the money paid therefor on the sale, and ail subsequent taxes and charges paid thereon by the purchaser or his assigns, to be refunded, with interest on the wliole amount at the rate of 10 per cent, per annum, upon the delivery of a quitdaim deed from ����