Legal Opinion

Toole v. Board of Supervisors

Appellate Division of the Supreme Court of the State of New York

Decided January 15, 1897PublishedCited by 4 opinions

Appeal by the defendant, The Board of Supervisors of Oneida County, from a judgment of the Supreme Court, in favor of the plaintiffs, entered in the office of the clerk of the county of Oneida on the 22d day of January, 1896, upon the decision of the court rendered after a trial at the Oneida Special Term.

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Appeal by the defendant, The Board of Supervisors of Oneida County, from a judgment of the Supreme Court, in favor of the plaintiffs, entered in the office of the clerk of the county of Oneida on the 22d day of January, 1896, upon the decision of the court rendered after a trial at the Oneida Special Term. This action was brought to set aside an assessment, taxation, advertisement and sale of certain real property, and to obtain the -cancellation thereof, on the ground that the property was purchased with money paid to the plaintiff Garrett Toole for a pension from the United States…

1Per curiam

The appellant takes the point that because a certificate of sale was not shown to have been issued to the defendant-, the action cannot be maintained. It is alleged in the answer : “ And thereafter said .county treasurer duly advertised and sold the same to the defendant as provided by law.” Tax sales in the county of Oneida are regulated by chapter 91 of the Laws of 1880, the 7th section of which provides that the county treasurer, within forty-eight hours after the sale, shall give to the purchaser a certificate describing the real estate purchased. The presumption is that the county…

2Cases cited3 opinions

  1. Bertles v. . NunanNew York Court of Appeals · 1883
  2. Yates County National Bank v. CarpenterNew York Court of Appeals · 1890
  3. Toole v. Board of SupervisorsNew York Supreme Court · 1895

3Cited by4 opinions

  1. Benedict v. HigginsAppellate Division of the Supreme Court of the State of New York · 1915
  2. In re the Estate of StevensAppellate Division of the Supreme Court of the State of New York · 1941
  3. In re StrohmNew York Supreme Court · 1906
  4. Strong v. WaltonAppellate Division of the Supreme Court of the State of New York · 1900

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