Rogers v. Wheeler

89 A.D. 435, 85 N.Y.S. 981
Appellate Division of the Supreme Court of the State of New York·Decided December 15, 1903·Published·Cited by 6 cases

Opinion

Jenks, J.:

These are appeals from interlocutory judgments sustaining demurrers. In 1860 Mr. A. S. Wheeler and the predecessor of the plaintiff, Samuel T. Rogers, made a contract in writing to which there were two supplements. Mr. Wheeler was to invest the moneys of the plaintiff’s predecessor in realty sold for unpaid taxes, to do all of the business connected with purchases and management, and to pay semi-annually to the investor a proportion of the interest, retaining the balance thereof as his commissions and in consideration of his guaranty. The contract was made binding upon Mr. Wheeler’s executors, administrators and assigns. The venture was continued for many years after the death of Mr. A. S. Wheeler, and the defendants are the finals of the articulation of persons who, from time to time and in succession, have managed the business. I think that the relations of Mr. Wheeler and of his successors involve elements of trust and confidence beyond those incident to naked agency. Under the tax scheme as it existed in 1860, the property in arrears was sold for the lowest term of years possible that would secure the payment of the tax by the purchaser, and a certificate of such sale [437]*437was issued. (Laws of 1854, chap. 384, tit. 5, § 26.) The owner, mortgagee or other person interested, at any time within two years; after the sale, might redeem the said land by paying to the; collector for the use of the purchaser the said purchase money, plus subsequent taxes paid by the purchaser, with fifteen per cent per annum in addition. (See Laws of 1860, chap. 158, amdg. Laws of 1854, chap. 384, tit. 5, § 29.) If there was not redemption, then the purchaser received a conveyance. (Consol. Act of 1854,

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Rogers v. Wheeler, 89 A.D. 435, 85 N.Y.S. 981 (N.Y. Ct. App. 1903).

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