When land does not sell for full amount of taxes. Purchase by municipalities of land sold for taxes. When Treasurer sells land the fee of which is in Crown, he shall only sell the interest of lessee, etc. When pur all lawful charges incurred in and about the sale, and the collection of the taxes, selling in preference such part as he may consider best for the owner to sell first; and, in offering or selling such lands, it shall not be necessary to describe particularly the portion of the lot which is to be sold, but it shall be sufficient to say that he will sell so much of the lot as may be necessary to secure the payment of the taxes due; and the amount of taxes stated in the treasurer's advertisement shall, in all cases, be held to be the correct amount due. (2) If the treasurer fails at such sale to sell any land for the full amount of arrears of taxes due, he shall at such sale adjourn the same until a day then to be publicly named by him, not earlier than one week, nor later than three months thereafter, of which adjourned sale he shall give notice by public advertisement in the local newspaper, or in one of the local papers in which the original sale was advertised, and on such day he shall sell such lands unless otherwise directed by the local municipality in which they are situate, for any sum he can realize, and shall accept such sum as full payment of such arrears of taxes; but the owner of any land so sold shall not be at liberty to redeem the same, except upon payment to the county treasurer of the full amount of taxes due, together with the expenses of sale; and the treasurer shall account to the local municipality for the full amount of taxes paid. R. S. O. 1877, c. 180, s. 137. (3) If the council of the local municipality, in which the same shall be situate, desire to become the purchasers of any lot to which sub-section 2 refers for the amount of the arrears of taxes thereon, it shall be lawful for such municipality to purchase the same if the price offered at such adjourned sale shall be less than the amount of such arrears, and if the council of the local municipality shall before the day of such adjourned sale have given notice in writing of the intention so to do, and it shall be the duty of the council of such local municipality to sell any lands which shall be so acquired within three years from the time when they shall be acquired. c. 32, s. 7. 50 V. 171. If the treasurer sells any interest in land of which the fee is in the Crown, he shall only sell the interest therein of the lessee, licensee, or locatee, and it shall be so distinctly expressed in the conveyance to be made by the treasurer and warden, and such conveyance shall give the purchaser the same rights in respect of the land as the original lessee, licensee or locatee enjoyed, and shall be valid, without requiring the assent of the Commissioner of Crown Lands. R. S. O. 1877, c. 180, s. 138. 172. If the purchaser of any parcel of land fails immediachaser fails to tely to pay to the treasurer the amount of the purchase money the treasurer shall forthwith again put up the property for sale. R. S. O. 1877, c. 180, s. 139. pay purchase money. Certificate of Sale-Tax Deed. land sold. 173. The treasurer, after selling any land for taxes shall Treasurer sellgive a certificate under his hand to the purchaser, stating dis- ing to give purchaser a tinctly what part of the land, and what interest therein, have certificate of been so sold, or stating that the whole lot or estate has been so sold, and describing the same, and also stating the quantity of land, the sum for which it has been sold, and the expenses of sale, and further stating that a deed conveying the same to the purchaser or his assigns, according to the nature of the estate or interest sold, with reference to sections 170 and 171 of this Act, will be executed by the treasurer and warden on his or their demand, at any time after the expiration of one year from the date of the certificate, if the land is not previously redeemed. R. S. O. 1877, c. 180, s. 140. taxes to be certain pur 174.-(1) The purchaser shall, on the receipt of the trea- Purchaser of surer's certificate of sale, become the owner of the land, so far lands sold for as to have all necessary rights of action and powers for pro- deemed owner tecting the same from spoliation or waste, until the expiration thereof, for of the term during which the land may be redeemed; but he poses, on shall not knowingly permit any person to cut timber growing receipt of upon the land, or otherwise injure the land, nor shall he do so certificate. himself, but he may use the land without deteriorating its value. Treasurer's (2) The purchaser shall not be liable for damage done with- Proviso. out his knowledge to the property during the time the certificate is in force. R. S. O. 1877, c. 180, s. 141. 175. From the time of a tender to the treasurer of the full Effect of tender of arrears, amount of redemption money required by this Act, the pur- etc. chaser shall cease to have any further right in, or to the land in question. R. S. O. 1877, c. 180, s. 142. commission. 176. Every treasurer shall be entitled to two and one-half Treasurer's per centum commission upon the sums collected by him, as aforesaid. R. S. O. 1877, c. 180, s. 143. 177. Where land is sold by a treasurer, according to the Fees, etc., on provisions of section 164, and following sections of this Act, sales of land. he may add the commission and costs which he is hereby authorized to charge for the services above mentioned, to the amount of arrears on those lands in respect of which such services have been severally performed, and in every case he shall give a statement in detail with each certificate of sale, of the arrears and costs incurred. R. S. O. 1877, c. 180, s. 144. 178. The treasurer shall, in all certificates and deeds given Expenses of for lands sold at such sale, give a description of the part sold search in Registry Office with sufficient certainty, and if less than a whole lot is sold, then for descriphe shall give such a general description as may enable a sur- tion, etc. Treasurer entitled to no other fees. Owners may, within one year, redeem estate sold by veyor to lay off the piece sold on the ground; and he may make search, if necessary, in the registry office, to ascertain the description and boundaries of the whole parcel, and he may also obtain a surveyor's description of such lots, to be taken from the registry office or the government maps, where a full description cannot otherwise be obtained, such surveyor's fee not to exceed $1; and the charge so incurred shall be included in the account and paid by the purchaser of the land sold, or the party redeeming the same. R. S. O. 1877, c. 180, s. 145. 179. Except as before provided, the treasurer shall not be entitled to any other fees or emoluments whatever for any services rendered by him relating to the collection of arrears of taxes on lands. R. S. O. 1877, c. 180, s. 146. 180. The owner of any land which may hereafter be sold for non-payment of arrears of taxes, or his heirs, executors, administrators or assigns, or any other person, may, at any time within one year from the day of sale, exclusive of that day, redeem the estate sold by paying or tendering to the county cent. thereon. treasurer, for the use and benefit of the purchaser or his legal paying purchase money and 10 per Deed of sale, if not redeemed. Meaning of words Treasurer and Warden. Contents of deed and effect thereof. representatives, the sum paid by him, together with ten percentum thereon; and the treasurer shall give to the party paying such redemption money, a receipt stating the sum paid and the object of payment; and such receipt shall be evidence of the redemption. R. S. O. 1877, c. 180, s. 147. 181. If the land is not redeemed within the period so allowed for its redemption, being one year exclusive of the day of sale as aforesaid, then, on the demand of the purchaser, or his assigns, or other legal representative, at any time afterwards, and on payment of $1, the treasurer shall prepare and execute with the warden, and deliver to him or them, a deed in duplicate of the land sold, in which deed any number of lots may be included at the request of the purchaser or any assignee of the purchaser. R. S. O. 1877, c. 180, s. 148. 182. The words "treasurer" and "warden" in the preceding section shall mean the persons who at the time of the execution of the deed in such section mentioned hold the said offices. R. S. O. 1877, c. 180, s. 149. 183. The deed shall be in the form, or to the same effect as in Schedule K to this Act, and shall state the date and cause of the sale, and the price, and shall describe the land according to the provisions of section 178 of this Act, and shall have the effect of vesting the land in the purchaser or his heirs and assigns or other legal representatives, in fee simple or otherwise, according to the nature of the estate or interest sold; and no such deed shall be invalid for any error or miscalculation in the amount of taxes or interest thereon in R. S. O. arrear, or any error in describing the land as " patented" or un- 184. (1) The deed shall be registered in the registry Deed to be office of the registry division in which the lands are within registered situate, within eighteen months after the sale, otherwise the eighteen parties claiming under the sale shall not be deemed to have months to obtain priority. preserved their priority as against a purchaser in good faith who has registered his deed prior to the registration of the deed from the warden and treasurer. See Cap. 114, s. 78. of deeds. (2) The registrar or deputy registrar upon production of Registration the duplicate deed, shall enter the same in the registry book, Rev. Stat. c. and give a certificate of such entry and registration in accord- 114. ance with The Registry Act. R. S. O. 1877, c. 180, s. 151. tificate Regis deeds of lands 185. As respects land sold for taxes before the 1st day of On what cerJanuary, 1851, on the receipt by the registrar of the proper trars to regiscounty or place, of a certificate of the sale to the purchaser ter Sheriff's under the hand and seal of office of the sheriff, stating the sold for taxes name of the purchaser, the sum paid, the number of acres and before 1851. the estate or interest sold, the lot or tract of which the same forms part, and the date of the sheriff's conveyance to the purchaser, his heirs, executors, administrators or assigns, and on production of the conveyance from the sheriff to the purchaser, his heirs, executors, administrators or assigns, such registrar shall register any sheriff's deed of land sold for taxes before the 1st day of January, 1851; and the mode of such registry shall be the entering on record a transcript of such deed or conveyance. R. S. O. 1877, c. 180, s. 152. certificate of 1st, 1851, and January, 1866. 186. As respects land sold for taxes since the 1st day of Sheriff to give January, 1851, and prior to the 1st of January, 1866, the execution of sheriff shall also give the purchaser or his assigns, or other conveyances since January legal representatives, a certificate under his hand and seal of office of the execution of the deed, containing the particulars before 1st in the last section mentioned; and such certificate, for the pur- for registra pose of registration in the registry office of the proper tion. registry division of any deed of lands so sold for taxes, shall be deemed a memorial thereof; and the deed shall be registered, and a certificate of the registry thereof shall be granted by the registrar, on production to him of the deed and certificate, without further proof; and the registrar shall, for the registry and certificate thereof, be entitled to seventy cents and no more. R. S. O. 1877, c. 180, s. 153. 187. The treasurer shall enter in a book, which the county Treasurer to council shall furnish, a full description of every parcel of land enter in a book descriptions of conveyed by him to purchasers for arrears of taxes, with an lands conindex thereto, and such book, after such entries have been made veyed to purchaser by him. Deed to be binding on all, year. 32 V. c. 36 (0.) therein, shall, together with all copies of collectors' rolls and other documents relating to non-resident lands, be by him kept among the records of the county. R. S. O. 1877, c. 180, s. 154. 188. If any tax in respect of any lands sold by the treaif land not re: surer, in pursuance of and under the authority of the Assessdeemed in one ment Act of 1869, or of chapter 180 of the Revised Statutes of Ontario, 1877, or of this Act, has been due for the third year or more years preceding the sale thereof, and the same is not redeemed in one year after the said sale, such sale and the official deed to the purchaser of any such lands (provided the sale be openly and fairly conducted) shall be final and binding upon the former owners of the said lands, and upon all persons claiming by, through or under them-it being intended by this Act that all owners of land shall be required to pay the arrears of taxes due thereon within the period of three years, or redeem the same within one year after the treasurer's sale thereof. R. S. O. 1877, c. 180, s. 155. Deed valid against all parties, if not questioned within a certain time. Certain Treasurer's deeds 189. Whenever lands are sold for arrears of taxes, and the treasurer has given a deed for the same, such deed shall be to all intents and purposes valid and binding, except as against the Crown, if the same has not been questioned before some Court of competent jurisdiction by some person interested in the land so sold within two years from the time of sale. R. S. O. 1877, c. 180, s. 156. 190. In all cases where lands have been validly sold for taxes, the conveyance by the treasurer who made the sale, or his successors in office, shall not be invalid by reason of the statute sale is valid. under the authority whereof the sale was made having been not to be invalid, if the Rights of entry adverse to tax-purchaser. not to be conveyed. Rev. Stat. c. 100, s. 9. repealed at and before the time of such conveyance, or by reason of the treasurer who made the sale having gone out of office. R. S. O. 1877, c. 180, s. 1577. 191. In all cases where lands are sold for arrears of taxes, whether such sale is or is not valid, then so far as regards rights of entry adverse to any bona fide claim or right, whether in possession valid or invalid, derived mediately or immediately under such sale, section 9 of The Act respecting the Law and Transfer of Property shall not apply, to the end and intent that in such cases the right or title of persons claiming adversely to any such sale shall not be conveyed where any person is in occupaCommon Law tion adversely to such right or title, and that in such cases the and 32 H. viii. Common Law and sections 2, 4 and 6 of the statute passed c. 9, ss. 2, 4 & in the 32nd year of the reign of King Henry VIII, and chaptered 9, be revived, and the same are and shall continue to be revived. R. S. O. 1877, c. 180, s. 158. 6, revived. Where sale or conveyance 192-(1) In all cases (not being within any of the exceptions void for uncer- and provisions of sub-section 3 to this section), where lands having been legally liable to be assessed for taxes, are sold as tainty, and |