Any taxpayer or owner, having the right of redemption, may anticipate the payment of the unpaid delinquent taxes for the tax year one thousand nine hundred and thirty-seven and previous years at any time on, or before, December thirty-first, one thousand nine hundred and thirty-eight, by paying the entire amount of such unpaid delinquent taxes and interest due on the one thousand nine hundred and thirty-five, one thousand nine hundred and thirty-six and one thousand nine hundred and thirty-seven taxes and receive the benefit of this act, and in such cases, payment of the taxes assessed and levied for the year one thousand nine hundred and thirty-eight, shall not be required at the time of such payment.