FISHERIES, GAME AND FORESTS. 449 



contrary, detrimental to it. The State has received nothing by reason of such expenses. I fail 

 to see any good reason for our considering those expenses upon the subject of restitution. 



The amounts paid by Turner on May 18, 1886, and December 27, 1887, for redemption from 

 tax sales of 1881 and 1885 stand on a different basis. The deed to the State upon the tax sale 

 of 1877 which is restored by a reversal of the determination in question was given prior to such 

 tax sales. 



If the deed was good and operative, the State upon the sales in i88t and 1885 was selling 

 its own property, and Turner by redeeming got nothing. 



We therefere reach the following conclusion : 



The determination of the Comptroller should be reversed with costs unless within sixty days 

 after the entry of the judgment herein and service of a copy thereof on the defendant's attorneys, 

 the defendant's attorneys file with the clerk of this Court for delivery as directed by the Court, 

 and serve on the attorneys for relator, an instrument or instruments duly executed which shall 

 operate to transfer and restore to the State any and all right or interest which it parted with by 

 reason of the transfer of the certificate of the 1890 tax sale or any conveyance thereunder. 



' In case such instruments are so filed and served, then such reversal is made upon the condi- 

 tion that within ninety days after the filing and service of said instruments, the relator deposit 

 or cause to be deposited in court subject to the order of this Court for the benefit of said Benton 

 Turner, or his assigns, the said sum of $9,538.21 with interest thereon to the time of such 

 deposit. Also the said sums of $1,306.30 and $1,124.61 with interest from their respective 

 dates of payment, less the said three judgments. 



Upon such deposits being made, then the said reversal shall be absolute and the instrument 

 or instruments above referred to shall be delivered to the relator for the State, and the said 

 monies shall upon application be paid to said Turner or his assigns. 



In case such deposit is not made within said time or such-further time as may be given by 

 this Court upon proper application at the foot of the judgment, then the writs of certiorari 

 shall be quashed. 



All concur. 



Judgment ordered in accordance with the opinion to be settled before the Court upon notice. 



29 



