p. 283John Townshend, for the appellant.
The defense admits the allegations of the complaint, and that but for the allegations in these paragraphs of the' answer, the plaintiff would be entitled to recover.
I. The defense demurred to, amounts in effect to this: certain taxes on the property remained unpaid, the property was sold to pay such taxes, and the defendant claims under such sale, and such sale cuts off the plaintiff. To constitute such a defense, the answer must state every fact necessary to be proved on the trial, to show a valid levy and sale and lease. (Blackwell on Tax Titles, 501, 2d ed. Carter v. Koezley, 14 Abb. 147 . Stephens on Pleading, 308.)II. On the trial, every preliminary step to constitute a title must he shown. (Tallman v. White, 2 Comst. 70. Leggett v. Rogers, 9 Barb. 411 . Curtiss v. Follett, 15 id. 343.) Among the preliminaries requisite at the times of the sales in question, were,1. That assessors completed an assessment roll before August 1st, and left it with one assessor for examination by citizens.2. That a notice of completing roll was put up at three public places.3. Meeting of assessors to review objections.4; That a majority of assessors subscribed the roll, and put a certificate thereto.5. That assessors delivered roll to clerk of New York, who delivered it to supervisors.6. That supervisors examined and corrected the roll.7. That supervisors delivered corrected roll, with a warrant annexed, to receiver of taxes.8. Notice by receiver of taxes, in six newspapers, to pay tax before 15th of February.9. Personal notice by receiver, to the person from whom tax was due, to be served eight days before 1st of April.
p. 285that intermediate the sale and giving the lease, any notice to redeem was given. This is a vital point; without such notice, and in due form, the lease was void.' (Doughty v. Hope, 3 Denio, 594 ; 1 Comst. 79. Lawrence on Tax Laws, p. 126.)X. The plaintiff admits there was a sale, and admits there was no redemption, and that & lease was executed; but denies there was any notice to redeem. The defendant does not say there was any such notice, but without such notice there was no power to give a lease. The law will not assume in favor of a party, anything he has not averred. (Cruger v. Hud. River R. R., 12 N. Y. 201 .)XI. The allegation in the answer, that a lease “ was duly executed and delivered, under their corporate seal, by the mayor, aldermen and commonalty of the city of Xew York, according to law,” applies only to the mode of executing the lease, which it is admitted was duly executed and delivered under the corporate seal, according to law; it cannot be construed as an allegation that every previous act had been performed,'necessary to authorize the mayor &c. to give such a lease.'J. H. V. Arnold, for the respondent.
This is an action for dower in lands, brought under the provisions of the Revised Statutes. Such action must be brought against the actual occupant of the lands, if there be one; if the lands are not actually occupied, then it must be brought against some person exercising acts of ownership on the premises claimed, or claiming title thereto, or some interest therein, at the commencement of the suit. (2 R. S. 312, Edm. ed. Child v. Chappell, 9 N. Y. 251 . Ellicott v. Mossier, 7 id. 201. Redfield v. Utica and Syr. R. R. Co., 25 Barb. 58 ; S. C., 11 id. 574. People v. Ambrecht, 11 Abb. 100 . Putnam v. Van Buren, 7 How. Pr. 31 . Shaver v. McGraw, 12 Wend. 558 . Pierce v. Tuttle, 53 Barb. 155 .) Even a declaration on the part of the
p. 288tial to create the authority to sell; and is not open to any of the objections which were urged in the ease of Carter v. Koezley, ( 14 Abb. Pr. 149 .) It must also be borne in mind that in that ease the defendant admitted his possession of the premises, but set up title under the tax sale in himself. The allegations with reference to services of notices, fully refer to the sections of the statutes under which they were given. Such notices were not necessary to be given in all cases, only in those in which mortgagees and others had filed memorandums of their claims, or where the last owner to whom the premises were assessed was a resident of the city and county of New York. (See Laws of N. Y. of 1843, ch. 235, p. 335 ; Id. 1841, ch. 230, p. 141; Id. ch. 170, p. 210.) It may appear upon the trial that the giving of such notices was unnecessary in this matter. If the premises were last assessed to Edward A. Nicoll, the plaintiff’s husband, this would be so, as he is stated in the complaint to have died several years before the leases were given. The leases are conclusive evidence that the sales in pursuance of which they were given were regular, according to the provisions of the statute, and being given they stand absolute. (Laws of 1850, ch. 183. Id. 1855, ch. 427, § 65. Id. 1843, ch. 230, p. 223.)It was not disputed on the argument, and cannot be, but that the answer does not aver several matters which it will be necessary for the defendant to prove, to establish the validity of the lease. If the truth of the plea, therefore, were conceded, the defendant would not be entitled to judgment, because other facts must be proven, to establish her case; and not having pleaded those facts, she cannot claim to give evidence to support them. It is plain, from this statement, that that part of the answer demurred to is bad.
The defendant’s counsel now insists that that part of
p. 289the answer is irrelevant, or rather that it is introductory to the sixteenth clause, and that a demurrer will not lie to a part of a defense. But the difficulty is that it is not pleaded as part of one defense. The defendant has stated them separately and numbered them, thus clearly showing, by his compliance with the 25th rule of the court, that he meant to plead them as separate and distinct defenses. He cannot now be heard to assert that they are not so.
[First Department, General Term, at New York,
April 4, 1871.
The statute of 1855, (Laws of 1855, ch. 427,) does not aid the defendant. It relates only to conveyances made by the comptroller of the State.
The judgment below should be reversed, and judgment rendered for the plaintiff on the demurrer, with leave to the defendant to amend her answer.
Judgment reversed.
Ingraham, P . J. and Cardozo and Geo.