Lowe v. Sheldon — 276 N.Y. 1

Majority

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William H. Lowe, Respondent, v. Ozias R. Sheldon et al., Appellants, Impleaded with Others.

Argued October 19, 1937;

decided November 16, 1937.

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Everett D. Mereness and Milo R. Kniffen for appellants.

Respondent was not entitled to a personal notice of the tax sale or a personal notice to redeem. (Post v.

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Cowan, 236 App. Div. 26 ; Sheldon v. Russell, 91 Misc. Rep. 278 ; Dikeman v. Dikeman, 11 Paige, 484; Hennepin Improvement Co. v. Schuster, 66 Misc. Rep. 634 ; Mabie v. Fuller, 255 N. Y. 194 ; Levy v. Newman, 130 N. Y. 11 ; People v. Moynahan, 148 App. Div. 744 ; 205 N. Y. 590 .) Respondent’s failure to serve notice required by section 139 of Tax Law, prior to amendment, lost his right of redemption. (People v. Moynahan, 148 App. Div. 744 ; 205 N. Y. 590 ; Levy v. Newman, 130 N. Y. 11 ; People v. Carnal, 6 N. Y. 463 ; Matter of Evergreens, 47 N. Y. 216 ; Stone v. Flower, 47 N. Y. 566 ; Amsbry v. Hinds, 48 N. Y. 57 ; Matter of Miller, 110 N. Y. 216 ; Walker v. Walker, 155 N. Y. 77 ; Matter of Andersen, 178 N. Y. 416 ; Fitzpatrick v. Bolan, 57 N. Y. 433 ; New York & Oswego Midland R. R. Co. v. Van Horn, 57 N. Y. 473 ; People v. O’Brien, 111 N. Y. 1 ; McCahill v. Hamilton, 20 Hun, 388 ; Reinhardt v. Fritzsche, 69 Hun, 565 ; Curtis v. Leavitt, 15 N. Y. 9 ; Dash v. Van Kleeck, 7 Johns. 477 ; Salters v. Tobias, 3 Paige, 338; Goillotel v. City of New York, 87 N. Y. 441 ; Dodin v. Dodin, 16 App. Div. 42 ; 162 N. Y. 635 ; Stevenson Brewing Co. v. Eastern Brewing Co., 22 App. Div. 523 ; 165 N. Y. 634 .) The Appellate Division erred in the reversal of the judgment of the trial court. (Mabie v. Fuller, 255 N. Y. 194 .)

Sharon J. Mauhs for respondent.

Since plaintiff was never served with the notice required by section 138 of the Tax Law (Cons. Laws, ch. 60), as amended, his right to redeem was never cut off. (Curtis v. Whitney, 80 U. S. 68 ; Vance v. Vance, 108 U. S. 514 ; Fourth Nat. Bank v. Francklyn, 120 U. S. 747 ; Hamilton Gas Light & Coke Co. v. Hamilton City, 146 U. S. 258 ; New Orleans Water Works Co. v. Louisiana, 185 U. S. 336 ; Diamond Glue v. United States Glue Co., 187 U. S. 611 ; Knoxville Water Co. v. Knoxville, 200 U. S. 22 ; Reitler v. Harris, 223 U. S. 437 ; Conley v. Barton, 260 U. S. 677 ; Home Building & Loan Assn. v. Blaisdell, 290 U. S. 398 ; People ex rel. Pincus v. Adams, 274 N. Y. 447 ; Curtis v. Leavitt,

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15 N. Y. 9 .) No contract obligation will be affected by legislation enacted after a tax sale where the county is the purchaser. (State v. Lawler, 53 N. D. 278 ; Allen v. Peterson, 38 Wash. 599 ; Sandys v. Robinson, 26 S. D. 281 .)

We are in agreement with the Appellate Division in the conclusion which it reached. We are of the opinion, however, that the amendment of section 139 of the Tax Law (Cons. Laws, ch. 60), under the facts of this case, effected a mere change of procedure and was, therefore, constitutional even between private parties. (Cf. Curtis v. Whitney, 80 U. S. 68 ; Conley v. Barton, 260 U. S. 677 .)

The judgment should be affirmed, with costs.

Crane, Ch. J., Lehman, O’Brien, Hubbs, Loughran, Finch and Rippey, JJ., concur.

Judgment affirmed, etc.

Cases cited

Sheldon v. Russell 91 Misc. Rep. 278 N.Y. Sup. Ct. p. 4
Hennepin Improvement Co. v. Schuster 66 Misc. Rep. 634 N.Y. Sup. Ct. p. 4
Mabie v. Fuller 255 N. Y. 194 N.Y. 1931-01-06 p. 4
Levy v. Newman 130 N. Y. 11 N.Y. 1891-10-20 p. 4
People v. Carnal 6 N. Y. 463 N.Y. p. 4
In re the Evergreens 47 N. Y. 216 N.Y. 1872-01-16 p. 4
Stone v. Flower 47 N. Y. 566 N.Y. 1872-03-01 p. 4
Amsbry v. Hinds 48 N. Y. 57 N.Y. Comm'n App. p. 4
In re the Estate of Miller 110 N. Y. 216 N.Y. 1888-10-02 p. 4
Walker v. Walker 155 N. Y. 77 N.Y. 1898-03-01 p. 4
In re Andersen 178 N. Y. 416 N.Y. 1904-05-10 p. 4
Fitzpatrick v. Boylan 57 N. Y. 433 N.Y. Comm'n App. p. 4
New York & Oswego Midland Railroad v. Van Horn 57 N. Y. 473 N.Y. Comm'n App. p. 4
People v. O'Brien 111 N. Y. 1 N.Y. 1888-11-27 p. 4
Curtis, Graham & Blatchford v. Leavitt 15 N. Y. 9 N.Y. p. 4, p. 5
Dash v. Van Kleeck 7 Johns. 477 N.Y. Sup. Ct. p. 4
Goillotel v. Mayor of New York 87 N. Y. 441 N.Y. 1882-01-17 p. 4
Dodin v. Dodin 16 App. Div. 42 N.Y. App. Div. 1897-04-13 p. 4
David Stevenson Brewing Co. v. Eastern Brewing Co. 22 App. Div. 523 N.Y. App. Div. 1897-11-30 p. 4
Curtis v. Whitney 80 U. S. 68 SCOTUS p. 4, p. 5
Vance v. Vance 108 U. S. 514 SCOTUS 1883-05-07 p. 4
Fourth National Bank v. Francklyn 120 U. S. 747 SCOTUS 1887-03-21 p. 4
Hamilton Gas Light & Coke Co. v. Hamilton City 146 U. S. 258 SCOTUS 1892-11-21 p. 4
New Orleans Waterworks Co. v. Louisiana 185 U. S. 336 SCOTUS 1902-05-05 p. 4
Diamond Glue Co. v. United States Glue Co. 187 U. S. 611 SCOTUS 1903-01-05 p. 4
Knoxville Water Co. v. Knoxville 200 U. S. 22 SCOTUS 1906-01-02 p. 4
Reitler v. Harris 223 U. S. 437 SCOTUS 1912-02-19 p. 4
Conley v. Barton 260 U. S. 677 SCOTUS 1923-01-29 p. 4, p. 5
Home Building & Loan Ass'n v. Blaisdell 290 U. S. 398 SCOTUS 1934-01-08 p. 4
People ex rel. Pincus v. Adams 274 N. Y. 447 N.Y. 1937-06-02 p. 4