Page:Federal Reporter, 1st Series, Volume 4.djvu/135

nODGDON V. BURLEIGH. ���121 ���order to determine whether the forfeiture incurred under the former acta was waived by the legislature in behalf of the land owners. �By the first section of this act the treasurer was required to advertise within 30 days, for six months, in six specified papers, a list of the forfeited tracts, specifying the amount of taxes due on each, and the time allowed by the act to pay the same. By the second section the owner could pay the amount at any time preyious to the advertisement, or ou or before the first day of March of each year after the lands were advertised. Under thtse sections the time for the payment of the taxes was extended, and a party was not obliged to pay until the advertisement had been pubiished as therein re- quired. Before the treasurer could make to the land agent a return of the list, it was made a condition precedent that Bueh list should have been so advertised; the language in section 3 being "that the treasurer shall furnish the land agent a list of ail tracts or townships of lands, which have been advertised as provided in this act, on which the tajces have not ail been paid," and the land agent shall, within 60 days, sell the same; that is, those tracts which have been thus duly advertised for non-payment of taxes. The owner might also redeem from the purchaser, within one year aftçr the sale, by paying the amount for which the tract was sold, together with 20 per cent, interest, and was entitled to receive from the treasury any surplus of the purchase money which might there remain after payment of the taxes, etc., if called for within three years. �The question is made that the legislature might waive the forfcitures which had oceurred by the non-payment of the taxes, and the inquiry is whether, by this act, it has not so done, and thereby restored to the original ownera the right to redeem their estates under the provisions of this act. So that, if the purchaser would acquire a valid title, it must appear that the conditions of the act have been fuUy complied with. �In passing this act it is most manifest that the purpose of the legislature was to benefit the former owner, to forego any absolute title it might have acquired, and to rocog- ����