The Municipal code and the Provincial government act, being Act no. 82, entitled "A general act for the organization of municipal governments in the Philippine islands", and Act no. 83, entitled "A general act for the organization of provincial governments in the Philippine islands" as amended by the acts of the Philippine commission down to and including May 31, 1905, revised and codified by the Committee on revision and codification appointed by the governor-general. Published by authority of the Philippine commission.

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THE MUNICIPAL CODE.

-contents. published in said province, if any there be. The advertisement
shall contain a statement of the amount of the taxes and penalties
so due and the time and place of sale, the name of the taxpayer
against whom the taxes are levied, and a short description of
Discontinuance. the land to be sold. At any time before the day fixed for the
sale the taxpayer may discontinue all proceedings by paying the
taxes, penalties, and interest to the provincial treasurer or his
Sale. deputy. If he does not do so the sale shall proceed and shall
be held either at the main entrance of the municipal building or
on the premises to be sold, as the provincial treasurer or his
deputy may determine. Within five days after the sale the
Return. provincial treasurer or his deputy shall make return of the
proceedings and spread it on his records, which shall be attested
Purchaser's cer- by the municipal secretary. The purchaser at the sale shall
receive a certificate from the provincial treasurer or his deputy,
from his record, showing the proceedings of the sale, describing
the property sold, stating the name of the purchaser, and setting
out the exact amount of all public taxes, penalties, and interest.
Redemption. SEC. 79. Within one year from the date of sale, the delinquent
taxpayer, or anyone for him, shall have the right of paying to
-uponpayment the provincial treasurer, or any authorized deputy, the amount of
of taxes, penalties,
and interest. the public taxes, penalties, and interest thereon from the date of
delinquency to the date of sale, together with interest on said
purchase price at the rate of fifteen per centum per annum from
the date of purchase to the date of redemption; and such payment
shall entitle the person paying to the delivery of the certificate
issued to the purchaser and a certificate from the provincial treasRefund to pur- urer that he has thus redeemed the land, and the provincial
chaser. treasurer shall forthwith pay over to the purchaser the amount
by which such land has thus been redeemed, and the land thereafter shall be free from the lien of such taxes and penalties.
Nonredemption. SEC. 80. In case the taxpayer shall not redeem the land sold
as above provided within one year from the date of sale, the
provincial treasurer, or his deputy in the name of such treasurer,
Deed. shall, as grantor, execute a deed in form and effect sufficient under
the laws of the Islands to convey to the purchaser so much of the
land against which the taxes have been assessed as has been sold,
free from all liens of any kind whatsoever, and the deeds shall
succinctly recite all the proceedings upon which the validity of
the sale depends.
No bids, forfeit- SEC. 81. In case there is no bidder at the public sale of such
ure. land who offers a sum sufficient to pay the taxes, penalties, and
costs, the provincial treasurer or his deputy shall declare the
land forfeited to the municipality, and shall make, within two
days thereafter, a return of his proceedings and the forfeiture,
which shall be spread upon the records of his office, and attested
by the municipal secretary.
Redemption SEC. 82. Within one year from the date of such forfeiture thus
after forfeitue. declared the taxpayer, or anyone for him, may redeem said land,
as above provided in cases where the land is sold. But, if the
land is not thus redeemed within the year, the forfeiture shall
become absolute and the provincial treasurer or his deputy shall
execute a deed, similar in form and having the same effect as the
deed required to be made by him in case of a sale, conveying the