People ex rel. Millard v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court, and attested on the 24th day of April, 1893, directed to Frank Campbell, Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings in reference to the application for the cancellation of tax sales of certain lands in Franklin county. The application was made on behalf of the owners, who claimed that the tax sales were invalid.
1Opinion of the Court
Parker, P. J.:
Section 85 of chapter 427 of the Laws of 1855 gives authority to the Comptroller, whenever he shall discover that a sale made for taxes under that act is invalid, to cancel such sale, and refund out of the State treasury to the purchaser, etc., the purchase money and interest thereon. Ho provision is made by the statute as to who may make the proofs of invalidity and apply to him for cancellation. It has, however, been decided that under that section the owner is not given any right to make such an application. (People ex rel. Wright v. Chapin,, 104 N. Y. 369.)
Subsequently,…
2Cases cited5 opinions
- People v. . TurnerNew York Court of Appeals · 1895
- People Ex Rel. Wright v. . ChapinNew York Court of Appeals · 1886
- Johnson v. . ElwoodNew York Court of Appeals · 1873
- People Ex Rel. Hamilton Park Co. v. WempleNew York Court of Appeals · 1893
- People Ex Rel. Witte v. . RobertsNew York Court of Appeals · 1894
3Cited by3 opinions
- Saranac Land & Timber Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1908
- People ex rel. Staples v. SohmerAppellate Division of the Supreme Court of the State of New York · 1912
- Meigs v. RobertsAppellate Division of the Supreme Court of the State of New York · 1899