Saranac Land & Timber Co. v. Roberts

125 A.D. 333, 109 N.Y.S. 547, 1908 N.Y. App. Div. LEXIS 2780
CourtAppellate Division of the Supreme Court of the State of New York
DecidedMarch 19, 1908
StatusPublished
Cited by11 cases

This text of 125 A.D. 333 (Saranac Land & Timber Co. v. Roberts) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Saranac Land & Timber Co. v. Roberts, 125 A.D. 333, 109 N.Y.S. 547, 1908 N.Y. App. Div. LEXIS 2780 (N.Y. Ct. App. 1908).

Opinion

Cochrane, J.:

This is an action of ejectment to recover the possession of 3,750 acres of land in the town of Harrietstown, Franklin county, and being the westerly half of the northeast quarter of what is known as township 24, great lot 1, Macomb’s Purchase. The land is situated in the Adirondack wilderness, and is wild, vacant, forest land.

Plaintiff has established title to said land, good as against the defendant, except for three tax sales made by the State Comptroller in the years 1877, 1881 and 1885 for the non-payment of taxes on lands of non-residents, under which sales the State claims to have acquired title to such land. The plaintiff challenges the validity of these tax sales, and claims that they were illegal and insufficient to convey title to the State.

Such tax sales included the whole of the northeast quarter of township 24, consisting of 7,500 acres, except 400 acres thereof. The easterly half thereof, except said 400 acres, was subsequently redeemed, and the present controversy is confined to the westerly half of said quarter. The tax assessments, however, and the proceedings leading up to and including the tax sales included the entire quarter, consisting of 7,500 acres, less said 400 acres. The learned referee specifies in his report many defects and omissions which he concludes were sufficient to invalidate the sales. But one will be here considered, inasmuch as it is sufficient for the disposition of this appeal. It is not to be inferred, from our failure to discuss the other propositions-considered by the referee, that we either approve or disapprove his conclusions in reference thereto.

The sale of 1877 was made by the Comptroller for the satisfaction of unpaid State, county, town and highway taxes for the years 1866 to 1870, both inclusive, and for school taxes for the years 1869 and 1870. These taxes, with interest and costs, amounted in the aggregate to $1,652.78. In 1870 school district Mo. 2, in the town of Harrietstown, included so much of the northeast quarter of township 24 as was within a circle, the •circumference of which was three [336]*336miles from the sclioolhouse, located easterly of the township and in .the county .of Essex. Approximately one-third of the northeast quarter of said township and one-half of the west half "of said quarter was outside said circle and not within said school district. The trustees of the district, in making out a tax list in the year 1870, included therein as non-resident land the entire northeast quarter of said township, except said 400 acres, and imposed a tax upon the whole thereof, amounting to $9.45. This tax was returned as uncollected, and eventually entered into the amount of unpaid taxes for which the sale of 1877 was made by the Comptroller to the State.

The appellant questions- the fact that the school district was limited to a three-mile circle-from the sclioolhouse.' Chapter 480 of the Laws of 1847, section 8, required town superintendents of common schools' to describe and number school districts and deliver such description and numbers to the town clerk, and section 85

Free access — add to your briefcase to read the full text and ask questions with AI

Related

WORLD HOLDINGS, LLC v. Federal Republic of Germany
794 F. Supp. 2d 1341 (S.D. Florida, 2011)
Elliott Associates, L.P. v. Republic of Peru
12 F. Supp. 2d 328 (S.D. New York, 1998)
Van Voorhis v. County of Monroe
262 A.D. 950 (Appellate Division of the Supreme Court of New York, 1941)
In re the Estate of Wadhams
249 A.D. 271 (Appellate Division of the Supreme Court of New York, 1936)
Ostrander v. Bell
199 A.D. 304 (Appellate Division of the Supreme Court of New York, 1921)
Saranac Land & Timber Co. v. Roberts
187 A.D. 361 (Appellate Division of the Supreme Court of New York, 1919)
Saranac Land Timber Co. v. . Roberts
121 N.E. 99 (New York Court of Appeals, 1918)
People v. Ladew
102 Misc. 595 (New York Supreme Court, 1918)
People v. Baker
180 A.D. 275 (Appellate Division of the Supreme Court of New York, 1917)
Second National Bank v. . City of New York
107 N.E. 1039 (New York Court of Appeals, 1915)
People ex rel. Lake Placid Co. v. Williams
145 A.D. 34 (Appellate Division of the Supreme Court of New York, 1911)

Cite This Page — Counsel Stack

Bluebook (online)
125 A.D. 333, 109 N.Y.S. 547, 1908 N.Y. App. Div. LEXIS 2780, Counsel Stack Legal Research, https://law.counselstack.com/opinion/saranac-land-timber-co-v-roberts-nyappdiv-1908.