Majority
Headnote
1. It is essential to the sufficiency of an answer stating new matter as a defense, that it state facts which, if true, will bar the action, or so much of it as is attempted to be answered.In this case, which is an action of ejectment to recover possession of a lot of land in 83d street, in'the City of Hew York, the defendant attempts to interpose a special answer or plea of title in himself, to the possession of the premises, by virtue of a lease for a term of years not yet expired, executed by the Mayor, Aldermen and Commonalty of the City of Hew York, upon a sale made by them for non-payment of taxes duly imposed on said lot; and which lease and term of years had come to him by assignment, and are now, and were, at the commencement of the action, owned by him. The main allegation in the answer states, that the premises “were duly sold in pursuance of the “ statute in such case made and provided by the Mayor, “Aldermen and Commonalty of the City of Hew York, to “ one Arthur Boss, for the term of twenty years, for the “non-payment of a certain tax duly imposed thereon, in “pursuance of the statute in such case made and pro- “ vided; and that'the said Mayor, Aldermen and Oommon- “ alty did, thereupon, in pursuance of the statute in such “ case made and provided, and on or about 27th April, “1855, duly execute, acknowledge and deliver to said “ Arthur Boss, in due form of law, a lease of said lots, Hos. “14 and 15, for the term of twenty years, then next ensu“ing.” Then follows an allegation of the assignment of the lease to the defendant, and that by virtue- thereof he possessed a leasehold interest in and to, and a right to the possession of, the lot described in the^lease, which is the same land mentioned in the complaint,. &c.
The plaintiff demurs to all that part of the answer, which sets up these pretended defenses, on the ground that they constitute neither a counterclaim nor a defense.
We think that the above allegations, contained in the answer, show no valid, title to the possession of the premises. It is not affirmatively, and in direct terms, stated in them, that a tax had been imposed upon the land in question by the proper authorities, and in the proper manner, setting all forth specifically ; nor is it stated that the proof of non-payment of the tax, (which is a preliminary required by the statute,) had been made to the officer designated in that behalf by the statute; all of which allegations are necessary to show a right in the Mayor, Aider-men and Commonalty to sell the land and .give a lease of it; and there being, therefore, no right to sell or to lease shown to exist in the Mayor, Aldermen and Commonalty, in this particular case, the lease affords no protection or justification to the defendant.
The order made at Special Term must, therefore, be reversed, the costs of the appeal to abide the event of the suit; and the defendant, upon payment of the costs of the demurrer at the Special Term, to have leave to serve an amended answer in ten days after service upon his attorney, of the order to be entered upon this decision.
neither of the defenses demurred to states when, by whom, for what cause, or under what statute, the alleged tax was “imposed” on the premises in question; neither does it state the amount of the tax imposed, nor expressly aver that any part of it was unpaid at the time of the alleged sale of the said premises.
That such a plea was bad on general demurrer, prior to the Code, is settled by the cases of Frary v. Dakin, ( 7
It is as essential to the sufficiency of an answer under the Code, stating new matter as a defense, as to that of a special plea, prior to the Code, that it state facts which, if true, will bar the action, or so much of it as is attempted to be answered.
The Code has not introduced any new definition of the word fact, nor any new test of the sufficiency of new matter which will constitute a defense.'
Section 161 of the Code does not aid the answers in question. They do not allege, nor purport to allege, a judgment or other determination of a designated Court, or officer of special jurisdiction. If the imposition of a tax upon real property under any statute of this State, for any cause, can, by any liberal interpretation of language, be regarded as a determination of an officer or officers of special jurisdiction within the meaning of this section, the answer does not attempt to state by whom the tax was imposed.
The parts of the answer demurred to are, in brief, that the defendant has a right to the possession of the premises in question, as assignee of a lease, of a specified date, for a term of years, executed by the Mayor, &c., in pursuance of a sale, by them duly made on a day named, of the premises in question, for the non-payment of a tax duly imposed thereon.
Such an answer is insufficient; it states none of the facts relied upon to show that a tax was duly imposed on the property, for the non-payment of which, the Mayor, &c., of New York might lawfully sell it; nor, if one had been imposed, does it aver the further facts essential to create authority in that body to advertise and sell.
The order appealed from must be reversed, and judgment ordered for the plaintiff; but with liberty to the defendant to amend his answer, on payment of the costs of
Cases cited
- Wyman v. Mitchell 1 Cow. 316 p. 588