after stating the case. Of the point's made *306by his Honor, we deem it only necessary to consider the last, as that is decisive of the case against the plaintiff.
The directions given in the statute, under which the sale was made,, in regard to the mode of proceeding to sell the lands of a delinquent tax-payer, are briefly as follows; If the party charged has no personalty, the sheriff shall levy on his lands, and shall return a list of the levy to the probate judge, who shall confirm the same by issuing execution as in cases of other judgments, and shall enter the same on his docket as in case of other executions. The sheriff shall notify the delinquent of such levy, and of the day and place of sale, by service of notice personally on delinquent if to be found in the county. The sale shall be made at the courthouse door of the county in which the land lies, and shall-be conducted in all respects as a sale under an execution. The highest bidder to be the purchaser, who shall immediately pay the amount of taxes and costs due to the sheriff, who shall give him a receipt, setting, forth the sum paid, and upon what account, and describing the property, and shall cause the same to be recorded in the office of the register of deeds. The delinquent may retain the possession of the property for twelve months after the sale, and within that time may redeem by paying to the purchaser the amount of his bid with twenty-five per cent, added, or, if the purchaser shall refuse to accept it, the delinquent may pay the amount to the clerk of the superior court for the use ■ of the purchaser, and the clerk may give a receipt therefor, and the delinquent may cause the receipt of the clerk to be registered, and the register shall refer to such registration in the margin of the legislation of the receipt from the sheriff to the purchaser. After the payment to the purchaser, or to the clerk for his use, his rights under the purchase shall cease.
The character of the authority conferred upon our sheriffs to sell lands for taxes, has been the subject of frequent, dis*307cussion in this court, and there have been many adjudications upon the terms of the several statutes by which, the authority to sell has been given, determining when their provisions so affected the essence of the sale as to require a strict and liberal compliance therewith; or when, on the other hand, they were merely directory to the officer himself, and such as did not by their non-observance affect the validity of the title acquired by a sale under him. It is not needed that we should cite all the cases, or refer to the points settled by each one of them. The result of them all seems to be this: As the general rule, the power of the sheriff, being a naked power uncoupled with any estate of his own,, is strictly construed, so that he must conform, in its execution, to the terms of the statute which creates and confers’ it. But still, the main object of the law being to raise revenue for the state, the courts will not exact such a rigid observance of forms as will defeat such primary purpose, but will apply to sales for taxes the same reasonable rules of construction as govern sales under execution for private debts.
With regard to sales of the latter sort, the rule has always been that while a failure on the part of the officer to observe certain directions of the law would defeat any sale which he might make, there were still some other matters, apparently amounting to mandates, which might be omitted without being attended with consequences injurious to purchasers, and the true test in such cases is the knowledge which the purchaser has, or is presumed to have, because of his opportunities to know of the officer’s default.
Innocent purchasers are protected, that is, those who did not, and could not, because of their want of opportunity,, know whether the prerequisites to the sale had been complied with or not. But where the violation ’of the law is-known to the purchaser, and more especially when he has *308procured it, he will réceive no protection from the law and can take no benefit from his purchase.
Such a person is not permitted to say that that which the law requires him to do is unimportant in itself, and merely directory, but he must do all the law enjoins upon him, and do it in the manner and at the time prescribed ; and doubly incumbent is this duty upon him, if prejudice to another can be the result of failure or delay on his part. An application of this principle to the case now under consideration, seems fatal to the claim of the plaintiff. The direction of the statute to the plaintiff was plain and simple, as soon as 'declared to be the purchaser. As the latest and highest ■bidder, it was his duty immediately to pay the sheriff the amount of the taxes and costs then due, and to take from ■that officer, after'its registration, a receipt for the amount paid. The object of this requirement was manifestly for ■the benefit and protection of tbe delinquent tax-payer. Extending to him the privilege of redeeming his land within twelve months next after the sale, the law intended that he should have the earliest possible notice, and at a place certain, of the sale, the name of the purchaser, and the amount necessary to be paid by him, in order that he might be restored to the complete ownership of his land.
It will not do to say that all this information he could acquire by tbe return of the sheriff on the execution. In the first place tbe law did not impose on the sheriff the duty of making an immediate return of the execution, but treating it as he could other executions issuing from the same office, he might postpone his return for several months —possibly until the next term of the court — by which time much of the period allowed the delinquent for redemption may have transpired, without that notice which it was intended he should have. But whether so or not, the law intended he should have this other source of information; and no one will be permitted to deprive him of that advan*309tage and at the same time and by the same act take a benefit to himself.
In such a ease the sale is void, because the officer, clothed only with a naked power, has exceeded the terms of his delegated authority, and in doing so has been aided and •abetted by the purchaser.
As said by this court, in the ease of Avery v. Rose, 4 Dev., 549, there is no instance in which the law allows a person who is to do a thing, or to do it at a particular time, to have himself the benefit of it, when omitted, as if it were done, ■or done in due time — and certainty not in a case where the delay is a prejudice to another and the effect of the act when completed is to defeat a former estate.
If the purchaser is not held to the time prescribed by the statute, then he has an indefinite period, and as in this case may postpone, for over two years, doing that which the law said should be done immediately.
Besides the matters of form, such as we have been considering, there are other matters of substance held to be essential in every case and as to all persons, to give validity to a sale for taxes, and it may be questioned, indeed, whether the immediate payment of the amount of taxes due, and ■tire registration of the sheriff’s receipt therefor, do not come within that class. If not so, it certainty is of so much consequence to the former owner as, if omitted, or unreasonably delayed, by the purchaser, will render the sale void as to him.
We hold, therefore, with His Honor in the court below, that the plaintiff has failed to establish his claim to -the land sued for.
No error. Affirmed.