Tilden v. Duden ( 1888 )

Barnard, P. J.

The proof shows that the certificate of sale was not filed within 30 days after the sale. By the express declaration of the act under which the sale was made, the sale is “invalid.” The case is not one which comes within the authorities which hold the filing within a certain time to be directory only. If not filed, .the sale is bad. The tax title must depend on a valid sale. Judgment reversed, and new trial granted; costs to abide event.