Saranac Land & Timber Co. v. Roberts

125 A.D. 333, 109 N.Y.S. 547, 1908 N.Y. App. Div. LEXIS 2780
Appellate Division of the Supreme Court of the State of New York·Decided March 19, 1908·Published·Cited by 11 cases

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] miles 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* authorized the taxation in such districts of non-resident land within three miles from the sclioolhouse. Chapter 179 of the Laws of 1856 abolished the office of town superintendents and devolved their duties on school commissioners, and chapter 456 of the Laws of 1860 required such school commissioners to ascertain whether school district lines were definitely and plainly described in the book of records kept in the town clerk’s office for that purpose, and if not, to cause the same to be correctly and definitely described and recorded in said book. There was produced on the trial the town register or record book of the town of Harrietstown containing records and proceedings from the years 1848 to 1879. Such book was submitted by consent on the argument to us and is before us for our inspection. On page 107 thereof there is what purports to be a record of. the boundaries of school district Ho. 2 in the town of Harrietstown, which limits the territory of said district to a three-mile circle from the sclioolhouse. There are certain crudities and informalities, not only in connection with this particular record, but with many others contained in this book, not unusual in proceedings of local officers uneducated in the law. But the authenticity of the record scarcely admits of doubt. There is an apparent discrepancy in the date thereof which seems to be October 5, 1868, whereas the records on [337] the pages immediately before and after are those of the year 1862. But it appears in its regular order as of a record for the year 1862, without mutilation of the book, and that the record was entered therein in regular order scarely admits of doubt. Whether made in the year 1862 or 1868 is wholly immaterial for the purposes of this question, and the referee was quite justified in declining to ignore the record because of an apparent but immaterial discrepancy in date. The fact that in the year 1870, but subsequently to the imposition of this tax, the district was reconstituted so as to include the entire northeast quarter of the town, constitutes no argument adverse to the finding of the referee as to the boundaries of the district prior thereto. Had there been any change in the boundaries of the district between the years 1862 and 1870 the record of such fact would naturally and properly appear in said book of records. The finding of the referee that the trustees of this district levied a tax on property without the district is amply sustained by the evidence.

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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).

125 A.D. 333 (Saranac Land & Timber Co. v. Roberts) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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