People ex rel. Munger v. Brush
New York Supreme Court
Application by the People, on the relation of Laura Hunger, against Henry S. Brush, as Treasurer of Suffolk County, for mandamus to compel the appointment of commissioner under Tax Law (Laws 1896, c. 908) §§ 134—137. Motion granted.
1Opinion of the CourtWilmot M. Smith, J.
While it is true that the special act for Suffolk county (chapter 620, Laws 1873) was not repealed by the general tax law (chapter 908, Laws of 1896), I am of opinion that sections 134, 135, 136, and 137 of the tax law should be construed as supplemental to the Suffolk county act. Only- the clearest and most explicit prohibition in the Suffolk county act should be deemed adequate to prevent the application of the general tax law, which requires the service of the notice provided by section 134 of the tax law before the title of the owner can be divested by a tax sale. In the case of Gabel v.…