by John Marshall Harlan

“ If the lien was of such character that the purchaser, not having received a conveyance, could enforce it by suit or special proceeding commenced for that specific purpose, the power of the legislature to prescribe a period within which such a suit or proceeding must be commenced, or the lien be lost, is as clear as its power to fix the time within which the purchaser must sue to compel the execution of a conveyance or lease. ”

“ The lien created by the certificate of sale protected him during the period within which the owner of the property was permitted to redeem; and, if the latter redeemed, he could only do so, of strict right, within a given time, and then only by reimbursing the purchaser all he had paid, with the addition of 15 per cent. per annum. If there was no redemption, the purchaser was entitled to a lease that would give him all for which he bargained. The lien, consequently, would cease upon the execution and delivery to the purchaser of a lease. ”

“ The collector of the district where the land sold for any tax or assessment shall not have been redeemed, as by this act provided, shall execute to the purchaser, or his assigns, pursuant to the terms of sale, a proper conveyance of the lands so sold by him, which shall contain a brief statement of the proceedings had for the sale of said lands, and shall be evidence that such sale and other proceedings were regularly made and had according to the provisions of this act. ”