the person claiming title adverse to the title conveyed or purporting to be conveyed by such tax deed shall be required to prove, in order to defeat the tax deed, either that the taxes, interest and costs were paid before the sale; that the real property therein described was not subject to taxation for the year or years stated in the deed; that the real property therein described had been redeemed from the sale at the date of the deed, or the tender of the redemption money had been made to the city collector before the executing and delivery of the deed, in accordance with the provisions of this article; and that such redemption was had, or attempted to be had for the use and benefit of the person having the right to redemption under this article; and if any person claiming title under a tax deed, executed substantially as provided for in the preceding section, shall be defeated in any suit or proceeding by or against him for the recovery of the real property conveyed or purporting to be conveyed by such tax deed, the successful claimant shall be adjudged to pay such person claiming under such tax deed, the full amount of all money paid by the purchaser at the tax sale for such real property, and ten per centum of such amount immediately added as a penalty, with twenty-four per cent interest per annum on the whole amount made from the day of sale; and also the amount of all taxes, state, county or municipal, general or special, paid by the purchaser, his heirs or assigns, after the date of the certificate of purchase, and a like penalty of ten per centum added as before on the amount of each of such payments, with twenty-four per cent interest per annum on the whole of such amount or amounts so made from the day or days of payment, together with the costs of tax deeds and fees for recording the same, and all costs in the case; which judgment shall be a lien upon the real property in controversy, and shall bear interest at the rate of twenty-four per cent per annum, and may be enforced by execution as in other cases of judgments and decrees of such court. [R. S. 1889, Sec. 1373.

SEC. 56. Suit to be commenced, when.-Any suit or proceeding against the purchaser at a tax sale, his heirs or assigns, for the recovery of the real property or any interest therein sold for taxes, or to defeat or avoid a sale or conveyance of real property sold for taxes under the provisions of this article, shall be commenced within three years from the time of recording the tax deed, and not thereafter: Provided, that when the person claiming to own such real property, or any interest therein, shall be an infant or lunatic, such suit may be brought at any time within one year of the removal of such disability, to recover the interest only of such infant or lunatic in such real property. [R. S. 1889, Sec. 1374.

SEC. 57. Limit for recording of deeds.—Unless the holder or owners of certificates of purchase of real estate purchased at any tax sale under this article take out the deed or deeds, as permitted or contemplated by this article, and have such deeds recorded within two years from and after the time for redemption expires, the said certificates or deeds, and the sales on which they are based, shall, from and after the expiration of such two years, be absolutely null, and shall constitute no basis of title, and shall cease to be a cloud on the title to the real estate to which such certificates refer. [R. S. 1889, Sec. 1375.

SEC. 58.

Effect of recording tax deeds.-Any per son putting on record a tax deed, executed substantially as provided for in this article, shall be deemed to have set up such a title to the real property described in such deed as will enable the party claiming to own such real property to maintain an action for the recovery of the possession thereof, against any person claiming under the tax deed, whether such person is in actual possession of the lands or not; and such tax deed shall be received in evidence without further evidence to sustain such conveyance or the title thereby acquired. [R. S. 1889, Sec. 1376.

SEC. 59.

Taxes paid may be recovered, when.— In any case taxes are paid by any party whose lands are or may be in controversy in any court, and the party so paying shall fail to recover said lands, or be dispossessed of the same, he shall be entitled to collect from the party recovering the taxes so paid, with interest at ten per cent per annum from date of payment; and the taxes so paid shall be a lien on any such real property. [R. S. 1889, Sec. 1377.

SEC. 60. Title shall not fail, when.-No title or lien to, in or on any lot or tracts of land, or right to any relief, matter or thing under or by virtue of any tax sale, certificate of purchase, payment of any taxes, special tax bills or special assessments subsequent thereto, or tax deed, shall fail, if any one or more of the taxes for special assessments, for payment of which the sale shall be made, or the certificates of purchase issued, shall be valid and a lien upon the land, but such title, lien and right shall be deemed to rest on and be supported by the valid tax or taxes, special assessment or special assessments paid by the sale, or as stated in the certificate of purchase; and such title, lien or right shall, except as otherwise provided in this article, be the same as if the sale had been made or the certificate of purchase issued solely to pay or in payment of the valid tax, taxes, assessment or assessments; nor shall any such title, lien or right be vitiated or affected on account of errors in stating or extending the amount of any tax or special assessment, making the same too large or too small, as to any lot or tract of land in any book, certificate, receipt, deed, paper, notice or other document. [R. S. 1889, Sec. 1378.

SEC. 61. Comptroller may abate tax, when.— The comptroller may, at any time prior to the sale of any lot or tract of land or personal property, for deliquent taxes or special assessment, abate any particular tax or special assessment entered in any tax book, because the same has been paid, or for mistake in entering them against the wrong lot or tract, or in case of any personal tax against the wrong person, and

correct any mistake as to the amount of any tax or special assessment so entered. He shall, in each case, make a permanent record of his action in making such abatements and corrections; and the auditor shall at once note such action on the proper land book and other proper records of the city, in such way as to show clearly what has been done and when, but without altering or raising the prior entries of taxes and special assessments in the book or record. [R. S. 1889, Sec. 1379.

SEC. 62. Liberal construction to be given, when. -Each assessment, land tax book, personal tax book, notice, advertisement, book of sales, certificate of purchase, deed, paper and document of every nature and description, made or executed under or pursuant to this article, shall be liberally construed to affect the purposes and object of this article, and in determining the validity thereof. No error or irregularity. in any assessment, land tax book or personal tax book, notice, advertisement, certificate of purchase, deed, paper or document aforesaid, relating to the assessment, levy or collection of the taxes of the city, shall in any manner affect or impair the validity of any tax or any sale or other proceedings for their collection. This article shall be taken and held a full and sufficient notice of all acts and proceedings for assessments, levying and collecting of the taxes and special assessments of such city. [R. S. 1889, Sec. 1380.

SEC. 63. Descriptions by reference, etc.- Any and all descriptions of real estate, acres, blocks, lots or any fractions or parts thereof, and any and all dates, years and valuations, taxations, taxes, interest, costs, penalties, numbers, quantities or amounts in any assessment, land tax book, personal tax book, advertisement, notice, book of sales, certificate of purchase, deed, paper or document of any nature or description, made or executed under or pursuant to this article, shall be sufficient and valid when made or stated, in whole or in part, in abbreviations or contractions of words, letters, characters or figures, as provided, and for purpose similar to those

mentioned in "An act entitled an act concerning the assessment and collection of the revenue," approved March 30, 1872, [R. S. 1889, Sec. 7707], and when so made or stated, shall be deemed and held to be fully and fairly made and stated, as though the same had been written out in full. In describing real estate for any purpose contemplated in this article, any lot or tract may be described, as far as practicable, by reference or according to any map or plat or record of the saine, in the recorder's office of such county, on which the lot or tract may be shown or designated. Lots and tracts covered by or shown on any such map or plat, or record thereof, shall, as far as practicable, be described consecutively in any assessment, land tax book, notice, advertisement and book of sales, and when the name or designation of any such map or plat, or call therefor, or the record thereof, in the way the same would be sufficiently or may be commonly known or called for in deeds of conveyance made by private persons, of lands shown or designated on the map and plat, or record thereof, shall be inserted, wholly or partly across the space or part of any page of any assessment, land tax book, advertisement, notice or sale book made for description of real estate, such name or designation or call shall be deemed and taken to be part of the description of each lot or tract of land following on the same page, without repetition thereof in the description of each lot or tract, and to indicate that the lots or tracts so following are in the parcel of land covered by the map or plat or record thereof referred to or called for, until such a description is inserted as to indicate that it is of real estate not covered by the map or plat or record thereof so called for. Any and all descriptions of real estate in any assessment, land tax book, book of sales, advertisements, notice, certificates of purchase, receipts, deed, paper or documents of any nature or description, made or executed under or pursuant to this article, when so made that the lot or tract intended may be identified or located, shall be deemed and held good, valid and complete,