Majority
Headnote
State tax sale — when six months’ notice to redeem must he given — when, a failure to move for the direction of a verdict does not estop defendant from insisting that it is against the weight of evidence.The plaintiff claims title under a deed from the comptroller on a tax sale. Upon the sale of land for taxes the owner or occupant, or any other person, may redeem the same at any time within two years after the sale. (Laws 1855, chap. 427, § 50.) Whenever the land, at the expiration of the two years given for redeeming, or any part thereof, shall be in the actual occupancy of any person, the purchaser to whom it shall have been conveyed by the comp
As the plaintiff did not produce the comptroller’s certificate at the trial, or account for its non-production, it follows, that if the land was occupied when he received his deed he was not entitled to recover. The jury must have found that the land was not occupied, but we arc satisfied upon reading the case that the finding is clearly against the evidence. That the east half of the lot was occupied by one Lynch was testified to by the plaintiff .himself. And there was a decided preponderance of evidence in support of the defendant’s position that the west half of the lot was occupied by a person who was his tenant. It makes no difference whether the land is occupied by the defendant or any other person. (Comstock v. Beardsley; Leland v. Bennett, supra.) And it is not necessary that the occupancy shall be under a claim of right. (Jackson v. Esty ; Bush v. Davison, supra; Bank of Utica v. Mersereau, 3 Barb. Ch. R., 581.) Possession, with an intention on the part of the possessor to enjoy the property, is enough. (Smith v. Sanger, 4 Comst., 577.)
The respondent’s counsel takes the position that as the defendant
Present — Talcott, P. J., Smith and Hardin, JJ.
Order denying new trial reversed and new trial ordered, costs to abide event.