West End Brewing Co. v. Osborne

The one question is whether the premises were occupied at the expiration of the period of redemption. The premises were in a residential section; they were not inclosed, not cultivated, nor built upon, not in any wise improved. There was solely a large signboard advertising products sold by plaintiff ■— a very lonesome occupancy. The only name on the signboard was “ General Outdoor Advertising Company,” a stranger.

A redemption notice was not served on any person as occupant as provided in section 134 of the Tax Law and thus the deed executed by the county treasurer to the defendant is void if…