People ex rel. Boenig v. Hegeman
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 26th day of February, 1915, directed to Daniel J. Hegeman, county treasurer of Nassau county, commanding him to certify and return to the office of the clerk of the county of Nassau all and singular his proceedings had in canceling certain tax deeds.
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Certiorari issued out of the Supreme Court and attested on the 26th day of February, 1915, directed to Daniel J. Hegeman, county treasurer of Nassau county, commanding him to certify and return to the office of the clerk of the county of Nassau all and singular his proceedings had in canceling certain tax deeds. The relator, who attended a tax sale December 21, 1909, bid in five lots sold for the Hempstead taxes of 1906. Having paid in the sums bid relator received five tax deeds dated January 31, 1911, which were recorded October 18, 1911. It does not appear that relator paid any further…
1Dissent
Carr, J. (dissenting):
I dissent. The absence of the seal of the county from the warrant created a fatal defect. (Brase v. Miller, 195 N. Y. 204.) But this defect did not enter into the assessment itself, and I think it was not “jurisdictional ” on constitutional grounds. (See Hagner v. Hall, 10 App. Div. 581; Ensign v. Barse, 107 N. Y. 329.) That part of section 132 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62) which provides a five years’ limitation applies to cases where the defects arise from constitutional grounds, that is, where they permeate the assessment itself and…
2Cases cited4 opinions
- Cromwell v. . MacLeanNew York Court of Appeals · 1890
- Ensign v. . BarseNew York Court of Appeals · 1887
- Hagner v. HallAppellate Division of the Supreme Court of the State of New York · 1896
- Brase v. . MillerNew York Court of Appeals · 1909