Majority
Headnote
Service of notice of a tax sale — “ actual occupancy ” — Laws <?/1855, chap. 427, sec. 68.This is a writ of oertiora/ri to review the determination of the comptroller of the State of New York, denying the application of the relator for the redemption of certain lands, about 14,000 acres, sold by the State for the non-payment of taxes at the tax sale of 1881, on the ground that the said lands were occupied from the year 1875 up to the time of the application to redeem, and that the People of the State of New York never served notice upon such occupant as required by law.
The alleged occupant is one Alvah S. Dunning. Upon an island about one acre in extent, situated in a lake bordering upon or included in the tract of land so sold for taxes, the island being a part of such tract, the said Dunning erected a log building thirteen feet wide and twenty-six feet in depth, the sides five to six feet in heighth, the middle of the building being about ten feet in heighth, the roof covered with bark. Inside, the building was divided into two rooms by a log partition; the front was thirteen by fourteen feet, no floor to it, and used as a woodshed; the second room thirteen by twelve, with a board floor and a window in the rear. It contained a hunter’s bed, three or four camp stools, a stove, with pipe going through the roof; a frying pan, two or three kettles, water pail, tea-pot, knives and forks, cups and saucers. The island was uncultivated, the land uninclosed, and with no improvements upon it, except the log building I have described. About six miles distant from this island in another township Dunning resided with his family; having there a dwelling-house and outbuildings, and about an acre of cultivated ground. Dunning is a hunter and guide and visited the log-house on the island from time to time, using it as a hunting and fishing station, and taking parties there on hunting and fishing excursions.
The object of the statute, as was said by NelsoN, J., in Comstock v. Beardsley ( 15 Wend., 348 ), in speaking of a similar statute, is to “ afford to any person who might happen to be an occupant * * * an opportunity to redeem, presuming that he was either owner or in some way legally interested in the land.”
Here there is no pretense of ownership or legal interest, and the case it does not seem to me comes within the spirit of the law.
I have been. referred to no case defining what is meant by the words “ actual occupancy ” in the statutes.
But it does not seem to me that the erection of a hunting lodge, hut or house, to be occasionally used for hunting or fishing purposes, where there is no claim of ownership of the land, constitutes an “ actual occupancy.”
It appears that it is the custom of the guides and huntei's of the North Woods to erect or establish so-called camps in various localities to be used by them in their hunting and fishing excursions; a single hunter might have several, located far apart in different patents or townships, and it is hardly conceivable that the occasional and temporary use of these lodges or camps constitutes an actual occupancy within the meaning of the statute, in the absence of any claim of title to the land upon which the lodge or camp is located. The statute seems to have contemplated an actual residence or dwelling-house, it might be without claim of title, merely the possession of a squatter, but still the establishment of a household; it reads: “ Such notice may be served personally, or by leaving the same at the dwelling-house of the occupant with any person of suitable age and discretion belonging to his family.” (Laws of 1855,. chap. 427, § 69.)
This evidently contemplates a dwelling-house upon the land to be sold, upon the place claimed to be occupied; it does not contemplate a service at the dwelling-house of a person in New York city who has built a hunting camp in the North Woods which he uses-
The determination of the Comptroller should be affirmed, with costs and printing disbursements.
Mayham, P. J., and PutNAm, J., concurred.
■ Determination of Comptroller affirmed, with costs and printing disbursements.