People Ex Rel. Witte v. . Roberts
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the third judicial department, made December 4, 1894, which affirmed an order of the. Special Term denying an application for a writ of mandamus against the comptroller of the state.
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Appeal from order of the General Term of the Supreme Court in the third judicial department, made December 4, 1894, which affirmed an order of the. Special Term denying an application for a writ of mandamus against the comptroller of the state. The relator was in 1874 the owner of a lot of land situate in the town of Flatbush, Kings county, and as such owner on the 12th day of December, 1874, duly paid the tax thereon for that year to the collector of the town. ¡Notwithstanding such payment the tax was returned as unpaid by the collector through mistake, and at the tax sale in ¡November,…
1Per curiam
Prior to 1891 various statutes in this state authorized the comptroller to cancel tax sales upon discovery that they were for any reason illegal or invalid. Those statutes did not specify the persons who could apply to the comptroller for such cancellations and invoke his action. (Laws of 1823, chap. 26; 1 R. S. 413, secs. 89, 91; Laws of 1851, chap. 98, secs. 102, 104; Laws of 1855, chap. 427, secs. 83, 85.) In People ex rel. Wright v. Chapin (104 N. Y. 369) we held that under the statutes then in force the application to the comptroller for the cancellation of the tax sale could only be…
2Cases cited2 opinions
- People Ex Rel. Wright v. . ChapinNew York Court of Appeals · 1886
- People Ex Rel. Hamilton Park Co. v. WempleNew York Court of Appeals · 1893
3Cited by6 opinions
- People Ex Rel. Millard v. . RobertsNew York Court of Appeals · 1897
- People ex rel. Staples v. SohmerAppellate Division of the Supreme Court of the State of New York · 1912
- People ex rel. Millard v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
- Sanders v. SaxtonNew York Supreme Court · 1900
- In re OlmsteadNew York Supreme Court · 1895
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