Legal Opinion

People ex rel. Sudam v. Morgan

Appellate Division of the Supreme Court of the State of New York

Decided November 15, 1899PublishedCited by 2 opinions

Certiorari issued out of the Supreme Court and attested on the •8th day of April, 1899, directed to William J. Morgan, as Comptroller of the State of New York, requiring him to certify and return to the office of the clerk of the county of Albany all and. singular his proceedings had in denying the application of the relator for a cancellation of certain tax sales.

1Opinion of the Court

Parker, P. J.:

In 1848, Harrison Sudam, now deceased, purchased certain lands sold at the State tax sale of that year, and subsequently took a conveyance from the Comptroller for the same. In 1852, he purchased certain other lands at the tax sale of that year made by the county treasurer of Ulster county, and took from the proper county officers a conveyance therefor.

Upon the death of Harrison Sudam, the relator, Helen C. Sudam, was appointed his executrix. And on May 21, 1897, she applied to the Comptroller of the State to cancel such tax sales, and refund the amounts paid upon such…

2Cases cited2 opinions

  1. Board of Supervisors v. StateNew York Court of Appeals · 1897
  2. McDougall v. . State of New YorkNew York Court of Appeals · 1888

3Cited by2 opinions

  1. People ex rel. Staples v. SohmerAppellate Division of the Supreme Court of the State of New York · 1912
  2. Olmstead v. RobertsNew York Supreme Court · 1910

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