Majority
p. 460Benjamin Collins, Resp’t, v. Long Island City and Frederick W. Bleckwenn, Treasurer, App’lts. (Supreme Court, General Term, Second Department, Filed May 12, 1890.)
Headnote
Taxes—Interest—Validation of.The legislature has power to validate a void tax, as well for the amount of the tax as for interest upon it.
Appeal from judgment in favor of plaintiff, entered upon the report of a referee.
Action to set aside certain sales made for non-payment of taxes for the years 1871 to 1883, and restrain the issue of leases or conveyances under them, to determine the amount actually due for said taxes, and upon payment of such amount to the receiver of taxes secure satisfaction of said taxes.
The action is in effect to cancel the sale for taxes, to cancel the taxes of the year 1883, and to avoid the payment of interest claimed as penalty for non-payment of the taxes of the years 1871, 1872,1873,1874, 1879,1880,1881 and 1882.
The lands were listed on the assessment rolls of Long Island City for each of the years mentioned, but from 1871 to 1879 the said rolls were not sworn to or verified at all by the assessors, and in 1880 the affidavit of the assessors was defective and insufficient under the statute.
In 1881, 1882 and 1883, the lands in question were vacant and unoccupied, were assessed to the owner by name, and said owner was a non-resident.
It was consented that the sales for taxes be set aside and canceled.
Defendants claim that all taxes prior to 1880, with interest,
p. 461
were levied and confirmed by chap. 383 of Laws of 1882; and that all taxes prior to 1883 were legalized by chap. 656 of Laws of 1886; and that said act also imposed interest upon the taxes legalized and levied Dy it; that this action is barred by limitations of time fixed by said statutes.
The referee found that the taxes (except 1883) were ratified, confirmed and levied by said acts, but not the interest penalties, to which defendants duly excepted.
W J. Foster. for app’lts; Fliphalet Nott Anable, for resp’t
The cases of the People ex rel. Flower v. Long Island City, 7 N. Y. Supp., 914 ; 27 N. Y. State Rep., 593, and. Francklyn v. Long Island City, 32 Hun, 451 , determined that the legislature could validate a void tax as well for the amount of tax as for interest upon it.
This is the only question involved in the present appeal, and the judgment should therefore be reversed and a new trial granted, costs to abide event.
Dykman, J., concurs.