Yelverton v. Steele

Cooley, Ch. J:

The validity of a tax-title for the year 1864 is the question at issue in this suit. The tax-sale was made for the state tax alone. Three objections are made to the title.

I. That the supervisor’s certificate to the assessment roll was premature; it being dated on the third day allowed by law for reviewing the assessment roll and making objections thereto. —Laws of 1858, p. 178. The argument is, that being made on the third day, it did not allow the full three days for objections which the statute gives. The case of Westfall v. Preston, 49 N. Y., 349, affords some support to this…