People ex rel. Staples v. Sohmer
Appellate Division of the Supreme Court of the State of New York
Appeal by the relators, Mary G-. Staples and others, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of- the county of Albany on the 11th day of September, 1911, denying the relators’ application for a writ of mandamus.
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Appeal by the relators, Mary G-. Staples and others, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of- the county of Albany on the 11th day of September, 1911, denying the relators’ application for a writ of mandamus. The petition of relators shows that they are the owners of certain property in the annexed district of the city of New York, formerly in the town of Westchester, Westchester county, known and described as follows: “ All that certain lot, piece or parcel of land situate, lying and being in the Borough of the Bronx,…
1Opinion of the Court
Smith, P. J.:
Relators’ claim that mandamus issue is apparently based upon section 140 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62), which provides that the Comptroller upon discovering that a sale of lands for unpaid taxes is for *10any cause invalid may cancel the sale upon receiving proof thereof and upon the application of any person interested. The statute was formerly construed as applying only to purchasers at tax sales (People ex rel. Witte v. Roberts, 144 N. Y. 234; People ex rel. Millard v. Roberts, 8 App. Div. 219; affd., 151 N. Y. 540), hút by the amendment of 1896…
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