Howell v. Rowe

The plaintiff is in possession of certain premises situated in G-reenport, Suff olk county, against the defendants, the widow and daughter of Thomas,, Howe, who died in 1864, seized of the property in fee simple. He holds under a tax title based on an assessment for the year 1879. The sale was in 1885. A deed was delivered by the county treasurer in 1886, and then recorded. The issue is the validity of such title. While the lands were taxable, the assessors had no jurisdiction of the person of nonresident owners, and, by the inclusion of the name of the widow as a nonresident, there was an…