Reid v. Board of Supervisors
New York Supreme Court
Appeal from circuit court, Albany county. Action by Mary B. Reid against the board of supervisors of Albany county. In the years 1875 to 1882, both inclusive, William Reid purchased various parcels of land at tax-sales thereof made for, the non-payment of taxes by the county treasurer of the county of Albany, under chapter 86, Laws 1850, and the acts amendatory thereof, and received certificates and deeds therefor issued to him in accordance with the terms of the act.
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Appeal from circuit court, Albany county. Action by Mary B. Reid against the board of supervisors of Albany county. In the years 1875 to 1882, both inclusive, William Reid purchased various parcels of land at tax-sales thereof made for, the non-payment of taxes by the county treasurer of the county of Albany, under chapter 86, Laws 1850, and the acts amendatory thereof, and received certificates and deeds therefor issued to him in accordance with the terms of the act. Reid paid to the county treasurer, for and in consideration of such sales, certificates, and deeds, the aggregate sum of…
1Opinion of the CourtLandon, J.
When the state by statute invites any one to pay his money upon the terms expressed in the statute, and the proposition is accepted and the money paid, a contract is thereby made, and the statute defines its terms. Woodruff v. Trapnall, 10 How. 190; Furman v. Nichol, 8 Wall. 44; McGahey v. Virginia, 135 U. S. 662, 10 Sup. Ct. Rep. 972. Such a contract was made between the state and Reid. He made his purchases at the tax-sales, and paid his money in acceptance of the terms extended to him in. the statute of 1850, c. 86, and relying upon its provisions. That statute formed the terms of the…
2Cases cited13 opinions
- Terry v. AndersonSupreme Court of the United States · 1877
- Dash v. Van KleeckNew York Supreme Court · 1811
- Sohn v. WatersonSupreme Court of the United States · 1873
- McGahey v. VirginiaSupreme Court of the United States · 1890
- Wheeler v. JacksonSupreme Court of the United States · 1890
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