McCarthy v. Emma

The owners of certain real property in the city of Elmira mortgaged it to plaintiff’s assignor in 1941. Taxes thereafter assessed against the premises having remained unpaid and in arrears, the property was sold by the city to defendant at a tax sale, and, fifteen months later, in November of 1948, he received a “ declaration of sale ” whereby the city granted him a lease for a fifty-year term. In 1950, the mortgagee sought to redeem the premises from the tax sale; his tender to effect such redemption was refused. There then followed this action, in which plaintiff seeks an adjudication that…