COEBIN ». COMMISSIGNBBS OF WASHINGTON 00. 363 �be discovered or adjudged that the sale was invalid, the county commissioners shall cause the money paid therefor on the sale, and ail subsequent taxes, etc., to be refunded, etc., "upon the delivery of a quitclaim deed from the party claim- ing under the tax deed, executed to such person or persons aa the commissioners may direct." This provision, although en- acted after the tax sales, is a reasonable and proper exercise of the power of the general assembly to modify without im- pairing the remedy; and before plaintiff can reoover upon so much of his claim as is based upon sales and deeds executed, he must allege and show that he oiïered to quitclaim "to such persons as the commissioners might direct," and that the ofifer was refused. �The allegation in the petition that plaintiff offered to quit- claim to defendants is not suffieient. Plaintiff may have leave to amend in this respect. �3. It is insisted by defendants' counsel that, after the re- fusai of the county clerk to make deeds as alleged in the first cause of action, he reconsidered his action and tendered in •writing such deeds. The clerk has no power to reconsider his action in such a case, unless it can be shown that it was taken under a mistake. If the defendants can now show that the sales were regular and valid, and that the refusai of the clerk was in ignorance of the facts, then the plaintiff cannot recover, but must aceept the deedg. If the clerk refused to make deeds, as alleged, then the burden is upon the defend- ants to show the validity and regularity of the sales. �The motion for judgment for defendant on the pleading is overruled. ����