obtain between individuals. Each step leading up to the sale of real estate for non-payment of taxes is prescribed by law. These steps the purchaser is bound at his peril to know. The law presumes that he knows them, and will not heed his declaration to the contrary. Ignorantia legis non excusat is one of the most familiar and most universal maxims of the law. Again, each step in the tax proceedings is jurisdictional in its nature, and unless legally performed, the succeeding officer is without authority to act. Jurisdiction is never presumed, but must appear from the records of the tax proceedings. These records the law requires to be kept for the very purpose of showing the regularity of the proceedings. They are open to the inspection of the purchaser. He is chargeable -with full knowledge of their contents. Whatever may affect the legality or value of his prospective purchase is known to him before he makes his bid. The municipality does not ask him to purchase. He isa volunteer in its broadest sense. He buys without warranty or covenant of any kind, and bids what he considers the chance worth. Under these circumstances, and in a case like the present, where there was no fraud, no misrepresentation, and no mistake of facts, it is well settled as between individuals that the purchaser is without remedy in case of failure of title. Rawle, Cov. § 321, and cases cited. And he ought to be without remedy. In this case appellant’s assignor knew when he made the purchase that in case of redemption he would receive an increase on his investment usually unknown to legitimate business. Upon failure to redeem, he hoped to obtain title to valuable property for a small fraction of its real worth. Appellant says that his assignor should be given all these chances for unusual gains, but at the same time should be fully indemnified against any risk of loss. In no other line of business, under no other circumstances, would such a claim be made. In the interests of the public revenue, and as an inducement to bid at tax sales, our law presents a tempting offer to the speculator. In the same interest many of the states have gone further, and have enacted laws providing for the recovery by the tax-title purchaser of his purchase money upon failure of the tax-title. But the very fact that such statutes have been so generally passed is in itself a
