100 N.Y.S. 516 | N.Y. App. Div. | 1906
Mo question is made by the respondent as to the form of the remedy sought. The sole question argued is as to the right of the relator under the statute to the publication of these notices.
The county of Itensselaer contains the city of Troy, which is a city of the second class ; the city of Itensselaer, a smaller city, not of the second class, and fourteen towns.. The Troy Times and the Evening Standard, the papers to which these notices were given by the respondent for publication, were duly appointed as county newspapers pursuant to cjiapter 512 of the Laws of 1892. By chapter 236 of the Laws of 1860 the county treasurer was required to publish- these notices of sale in two of the public newspapers in the city of Troy having the largest circulation. One or two minor amendments to that act were passed which required publication in one or-two newspapers outside of said city of Troy and also required the same publication of the notices of redemption. (See Laws of 1866, chap. 321; Laws of 1874, chap. 281.) Chapter 512 of the Laws of 1892 authorizes the board of supervisors at its next meeting after the passage of the act and annually thereafter at its fall session to designate as “ county newspapers ” two daily newspapers of opposite politics published in the city of Troy, and also two weekly newspapers having the largest circulation therein, and one
The relator’s contention, however, is that these statutes were not •in force; that they had been impliedly repealed as to the notices relative to the city of Troy by chapter 182 of the Laws of 1898, as amended by chapter 581 of the Laws of 1899. This law of 1898 is known as the Second Class Cities Law. It is further claimed that as to the rest of the county they have been impliedly repealed by chapter 908 of the Laws of 1896, which is the general Tax Law.
First,, as to the city of Troy : Section 29" of the Second Class Cities Law, as amended by chapter 182 of the Laws of 1903, provides that at the first- meeting of the common council after the election of its members it shall designate two daily newspapers published in the city to be the' official newspapers of the city. It is conceded that pursuant to this statute the Troy Daily Press w’as at the time of the publication óf these notices one of the official newspapers of the ■ city duly designated pursuant to the statute. By section .313 of that act (added by Laws of 1899, chap. 581) it was provided: “ In' all cases where county and State taxes which have been levied upon real estate in any city shall remain unpaid after the time when the same should have been paid, notice of the sale of lands situate in the city for such unpaid taxes, shall be published m the official newspapers of the city -x- * . -x-_” In the same section it is provided that notices of the redemption from such sales shall be published in the official neiospapers of the city. It is apparent that if this statute in these particulars‘applies to the city of Troy it repeals by implication the laws of 1860 and 1892, as far as they direct publication of such notices in two county papers to be designated by the board of supervisors. That these provisions. of the statute do
Second. As to the notice of tax sales and redemption thereirom as to the rest of the county, the relator contends that the special acts are repealed by chapter 908 of the Laws of 1896, known as the Tax Law. Without reciting the full text of the provisions of that law applicable to the case at bar, it may be said generally that it is provided by that tax law that the county treasurer shall cause to be published a notice of sale for unpaid taxes for six weeks “ in two newspapers designated for the publication of the session laws”. (See § 151, as amd. by Laws of 1898, chap. 362, and Laws of 1905, chap. 445.) By section 157 it is provided : “ The provisions of article six of this act, entitled 1 sales by comptroller for unpaid taxes and redemption of lands,’’ shall, in so far as it is not otherwise herein provided, govern and control the action of the county treasurer, who shall perform the duties therein devolved
By section 158 of the Tax Law, however, article 7, which provides for the sale of lands for the non-payment of taxes and for the publication of the notice thereof, and article 6, which, among other things, provides for the publication of the notices of redemption, do not repeal any statute providing for the sale of real estate for taxes in any city. The general Tax Law, being limited thus to
But this act provides for the publication of notices of sale and - redemption of lands for city taxes only. As to the notices of sale for State and county taxes and for redemption therefrom the general Tax Law will still govern. (See Rens. charter, §§ 196, 200, as amd. by Laws of 1898, chap. 226; Id., §§ 202, 204.).
The argument is made that under these notices and under the special statutes lands have been sold, and the granting of this application would disturb many tax titles and bring confusion in the administration of the Tax Law in the county of Rensselaer. The sale made under the special law was of .an interest different from that required to be made under the general statute. This argument is not without force in the construction of .these statutes, and were the question a doubtful one should have weight with the court in resolving that doubt. Where, however, the construction of the . statute seems clear and to hold in force these special statutes would require not only a disregard of governing principles of construction of these statutes established by the authorities in the State, but a disregard of the ultimate governing purpose in the enactment of
The order should he reversed and the mandamus issue as to notice of lands to be sold for taxes or to be redeemed which are situated in the county of Rensselaer, except for city taxes within said city of Rensselaer.
All concurred, except Chester, J., dissenting.
Order reversed and mandamus directed to be issued as to notice of lands to be . sold for taxes or to be redeemed which are situated within the county of Rensselaer, except for city taxes within the city of Rensselaer.