People v. Golding

55 Misc. 425, 106 N.Y.S. 821
CourtNew York Supreme Court
DecidedJuly 15, 1907
StatusPublished
Cited by5 cases

This text of 55 Misc. 425 (People v. Golding) is published on Counsel Stack Legal Research, covering New York Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
People v. Golding, 55 Misc. 425, 106 N.Y.S. 821 (N.Y. Super. Ct. 1907).

Opinion

Van Kirk, J.

Action ¡No. 1 is an action in ejectment brought to recover possession of a piece of land bordering on the west shore of Baqnette lake northerly of Brown’s [427]*427Tract inlet. This piece of land is part of that which is in the case called the 7,000-acre tract, being a tract in the northwest portion of township 40, Totten & Crossfield’s Purchase.

The plaintiff claims title under three tax deeds, viz.:

First A deed under the tax sale for 1871, dated February 1, 1875, and recorded May 30, 1877.

Second. A deed under the tax sale for 1877, dated August 10, 1881, and recorded June 12, 1882.

Third. A deed under the tax sale for 1881, dated August 31, 1884, and recorded April 9, 1887.

The 1871 tax sale was for taxes assessed for the years 1861 to 1865, inclusive; the 1877 tax sale, for the years 1867, 1868 and 1869; the 1881 tax sale, for the years 1871, 1872 and 1873.

Township 40 was conveyed by the State to Robert G. Livingston, August 14,1786, reserving to the State, however, five acres out of each 100 acres (amounting to 1,260 acres) for highway purposes. The township is stated to contain 25,200 acres. In 1851, this Livingston title went to Abner Benedict. On July 21, 1852, Abner Benedict still owned an undivided one-half interest of the 7,000-acre tract, and Beecher and Keith the other undivided half. On said date he conveyed to Mead, Sackett, Hay and Platt an undivided one-fifth interest in said tract, reserving a one undivided four-fifths part thereof, which was a reservation of the one-half interest then belonging to Beecher and Keith and a three-tenths interest (2,100 acres) to himself. There is a dispute between the parties as to the lands and interests conveyed in the said deed of July 21, 1852; and it is not necessary to determine the exact interest which Abner Benedict had in the said 7,000-acre tract, further than to say that, at the time of his death, he did own an undivided interest in said tract and, therefore, was, at the time of his death, a tenant in common with the other owners in the premises in question in this action.

The plaintiff claims that, at the time of the beginning of the action, the defendants had no interest in the ground title to said piece of land and, therefore, under the decision in the Ladew case,, could not question the validity of the State’s [428]*428title under the aforesaid tax deeds. On January 8, 1904, the heirs at law of Abner Benedict conveyed to the defendant Golding an undivided interest in the premises in question; and the defendant Golding is now the owner of said undivided interest coming from Abner Benedict. The defendant ¡¡Mabel Golding is the wife of the defendant John ÜST. Golding. By an amended supplemental answer, permitted by an order, still unreversed, of the court- at Special Term, the defendants have set up their title under the said deed of January 8, 1904. This action was begun in 1901; it is an action at law; the title procured by the defendants in 1904 was subsequently to the beginning of the action. The plaintiff claims that the said deed, though pleaded, is not competent or proper evidence in the case and that the case must be decided upon the facts as they existed at the time of the beginning of the action. The order allowing the service of the amended supplemental answer imposed costs, which costs have been paid and received by the plaintiff’s attorneys. The defendants have obtained leave to serve the pleading from a court which has imposed terms, "and the terms have been accepted by the plaintiff. The matters, therefore, set forth in the supplemental answer are properly within the issue. Bennett v. Lawrence, 71 App. Div. 413; Knickerbocker Life Ins. Co. v. Nelson, 78 N. Y. 137; Smith v. Rathbun, 75 id. 122.

The defendants, therefore, are in a position to contest the title of the State under the said tax deeds.

The evidence shows many serious defects in the proceedings, both in making the assessments and in mailing the sales, which render the sales void. These same tax deeds have been under review in the courts a number of times and, particularly, in the cases of The People of the State of New York v. Joseph H. Ladew, tried before Arthur L. Andrews, Esq., referee (on appeal, 108 App. Div. 356), and of The People of the State of New York v. Horace Inman, and of The People of the State of New York v. Hasbrouck, tried before John L. Henning, Esq., as referee.

The assessment roll for township 40 for the year 1861 is as follows:

[429]*429“A list and description of resident lands assessed for taxes in the town of Long Lake in the year of our Lord one thousand eight hundred and sixty-one, Totten & Crossfield’s Purchase.
Names. Township. Lot. Acres. Val. Tax. Militia.
Wood, Josiah, lying on a point south of Indian Point on the opposite side of Raquette
Lake.................... 40 ____ 100 150 3.50 ____
Kellogg, Cyrus H., being on the Carthage road on the north side of Raquette Lake on the north line of Township
40, 50 .................... 40 ____ 50 200 4.00 ____
“ Township No. 40, not allotted, and bounded as follows: northeasterly by Township No. 39, easterly by Township No. 35, southerly by Township No. 6, and westerly by Township Nos. 5 and 41, containing 17,334 acres, valued at sixty cents per acre.”

The assessment roll for township 40 for the year 1862 is as follows:

“A list and description of resident lands assessed for taxes in the town of Long Lake in the year of our Lord one thousand eight hundred and sixty-two, Totten & Crossfield’s Purchase.”
Names. Township. Lots. Acres. Value.
Plumley, John .......................... 40 ... 25 50
Wood, Josiah ............................ 40 ... 100 150
“ Township No. 40, not allotted, and bounded as follows: northerly by Township No. 39, easterly by Township No. 35, southerly by Township No. 6, westerly by Township Nos. 5 and 41, contains 17,209 acres and valued at sixty cents per acre.”

The assessment rolls for 1861, 1862 and 1865 are in evidence, and the returns of the county treasurer for each of the years. The plaintiff claims that “the assessment rolls are all substantially alike,” and the returns of the county treasurer conform, in description of lands assessed., to the assessment rolls.

[430]*430The assessors, in making out the assessment roll, have failed to follow the statute.

They have failed to verify the roll as required. The verification in March of the roll for 1861 could not he in compliance with the statute, as the time for making the verification had not arrived. The assessors are required to ascertain thei taxable property in their town between the first day of May and the first day of July and, on the third Tuesday of August, are required to meet and hear complaints, review and correct their roll. The roll for 1862 has no verification.

In Westfall v. Preston, 49 N. Y.

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Cite This Page — Counsel Stack

Bluebook (online)
55 Misc. 425, 106 N.Y.S. 821, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-v-golding-nysupct-1907.