Majority
Headnote
1. Tenancy in Common—Possession op Premises by Co-Tenant—Payment-op Taxes—Repairs.This is an action to settle the accounts of the-parties to this action for rents received and moneys expended in relation to several parcels of real estate owned by them as tenants in> common as heirs at law of Lucinda A. Cole, who died intestate on March-19, 1900. The property was partitioned by proceedings taken in an.action brought for that purposé; but pending the partition the various parties received and expended various moneys in relation to the-property in question. The differences arise over certain items of the-accounts of some of the parties, which will receive attention seriatim.
The plaintiffs credit themselVes with the payment of certain taxes on-what was known as the “homestead property,” consisting of a house- and lot in the village of Warsaw, which they occupied during the period in question. The defendants claim that, inasmuch as they lived in> and occupied this place and had the benefit of its use without the pay
The plaintiffs also credit themselves with commissions for collecting the rents of other parcels of the real estate owned in common. These items must be disallowed. In the absence of an agreement, one tenant in common is not entitled to compensation for collecting rents belonging to himself and his co-tenants. Myers v. Bolton, 157 N. Y. 399 , 52 N. E. 114 .
The plaintiffs also credit themselves with certain taxes paid as follows: July 13, 1904, village corporation taxes, $86.84; July 26, 1905, village corporation taxes, $99.80;' September '21, 1905, school taxes, $57.95. These taxes were assessed against “Cole-Chester Est.” The estate was the estate of Lucinda A. Cole, and not the estate of "Chester Cole.” These assessments were therefore absolutely void, and never became a lien on the property. Trowbridge v. Horan, 78 N. Y. 439 ; Cromwell v. McLean, 123 N. Y. 474 , 52 N. E. 932 ; Matter of McCue, 162 N. Y. 235 , 56 N. E. 627 ; People v. Gaus, 169 N. Y. 28 , 61 N. E. 987 . We think, therefore, that the plaintiffs could not pay an absolutely void assessment and deduct the amounts paid from the rents collected.
With these corrections the account as stated should stand. The court regrets it is forced to disallow the items of taxes erroneously assessed and evidently paid in good faith by the plaintiffs. In view of this fact, and the fact that costs of the action are in the discretion of the court, no costs will be allowed to either party.
Let judgment be entered accordingly.
Cases cited
- Trowbridge v. Horan 78 N. Y. 439 p. 125
- Cromwell v. MacLean 123 N. Y. 474 p. 125
- McCue v. Board of Supervisors 162 N. Y. 235 p. 125