Thompson v. BurhansThompson v. Burhans
- Reporters:
- Before:
- Earl
Statement of case.
The rule that one having color of title by deed to a farm or lot of land, and possession of a part, shall be deemed constructively in possession of the whole, applies when the land claimed is of a proper size to be managed and used in a body, according to the custom and business of the country ; it does not apply to a large tract of land, which can never be so used.
In an action of ejectment, plaintiff claimed under a void comptroller‘s deed, which purported to convey, in separate parcels, the north-east, the north-west and the south-east quarter of township forty-seven, each quarter containing 6,300 acres. The land in question was 4,000 acres, adjoining the north line of the township. Plaintiff showed that he entered into possession, claiming under his deed, and improved 400 acres in the south-east corner of the south-east quarter. No other portion of the township had been cleared or cultivated. Held, that this did not show a constructive possession of the land in controversy, or give a right of action, even as against trespassers.
Also held, that the fact that plaintiff had paid taxes on the land, and had caused the same to be surveyed and divided into lots, was no evidence of possession, actual or constructive.
Where a township which has not been subdivided into lots is non-resident land, and is assessed as such, it is the duty of the assessors to assess it by its number as one lot; they have no right to subdivide it into lots and to assess them at different valuations.
An affidavit by a collector to his return to the county treasurer of unpaid taxes, without a venue, is a nullity.
A collector‘s return to the county treasurer is insufficient where it is neither stated therein nor in the affidavits attached, that the account is a transcript of the assessment roll, or that the figures are taken therefrom, or that the sums claimed to be due are for unpaid taxes assessed against the property described.
So, also, where neither the return of the collector nor that of the county treasurer shows that the taxes remaining unpaid are upon non-resident lands, they lay no foundation for a sale by the comptroller.
It is the duty of the comptroller to advertise and sell land by lots and descriptions as returned to him.
Where assessors, in making an assessment upon an undivided township for one year, assessed it in twenty-four separate lots, with a different valuation and tax for each, and for another year assessed it in quarters, held, that a sale made by the comptroller in quarters, for the taxes of the two years, was irregular and unauthorized.
A notice giving a wrong number to the township in which the land is situated, is invalid.
This was an action of ejectment brought to recover the possession of certain lands situate in the county of Essex, being, as the plaintiff in his complaint alleges, five undivided sixteenth parts of 4,000 acres of land in the northerly part of township number forty-seven, in the division of what was known as Totten and Crossfield‘s purchase into townships, and bounded on the north by the south line of what was known as Macomb‘s purchase. This tract of 4,000 acres was particularly described in the complaint, and of which the plaintiff alleged he was, on the 27th of May, 1864, lawfully possessed as owner in fee, and upon which, while he was so seized and possessed, etc., in December, 1865, before the commencement of this action, the defendants wrongfully entered and withhold from him the possession. The defendants, in their answer, after denying each allegation of the plaintiff‘s complaint, admitted themselves to be in possession of a gore of land, of which they alleged they were lawfully seized, lying north of and adjoining township forty-seven, which they described by metes and bounds corresponding in courses, distances and quantity with the land described in the complaint. The plaintiff proved, by letters patent, witnessed August 14, 1795, which passed the office of the secretary of State, July 19, 1792, that 25,000 acres of land were granted by the State to one Effingham Laurence, which the plaintiff claimed and the evidence tended to prove was all the land embraced in township number forty-seven.
The plaintiff then gave in evidence letters patent from the
The plaintiff offered in evidence a deed from the comptroller of this State to Archibald McIntyre, dated May 30, 1836, purporting to be given in pursuance of a sale of lands made in March and April, 1834, for non-payment of taxes duly assessed in the years 1828 and 1830. The premises described in the deed consisted of several tracts of land, parts of township number forty-seven, 6,000 acres to be laid out at the expense of McIntyre, being (as stated in the deed) taxed and returned as the north-east quarter of township number forty-seven, together with the same quantity, 6,300 acres, to be laid out on what was taxed and returned as the north-west quarter, and the same quantity, 6,300 acres, taxed and returned as the south-east quarter of the same township forty-seven. To the reading this deed in evidence the defendant objected upon the ground that it did not appear that the statute requirements, authorizing the sale and conveyance of the premises by the comptroller, had been complied with. The objection was overruled. The defendants excepted and the deed was read in evidence.
It appeared from evidence, on the part of the plaintiff, that some twenty years before the commencement of this action persons claiming title under the comptroller‘s deed to McIntyre, entered upon the south-east portion of said township near the south-east corner thereof, made valuable improvements thereon, and cleared in all about 400 acres, and that no other portion of that township had been cleared or cultivated ; that McIntyre, and those claiming under him, had, in 1836 and 1837, and from 1843 to 1846, inclusive, paid taxes
The following alleged defects also appeared in the proceedings upon which the comptroller‘s sale was founded: The return of the collector of the tax for 1828 was headed “The non-resident real estate in the town of Newcomb, county of Essex, and State of New York, as taken by the assessors June 28, 1828.” Then followed township forty-seven, divided into twenty-four lots of 1,000 acres each, with a valuation different for each lot, a column with figures opposite each lot, and then an affidavit without a venue, sworn to before the county treasurer, as follows: “I, Daniel Bissell, collector of the town of Newcomb, do swear that the sums mentioned in the preceding account remain due and unpaid, and that I have not, upon diligent inquiry, been able to discover any goods or chattels belonging to or in the possession of any of the persons charged with or liable to pay the said respective sums, whereon I could levy the same.” This return was claimed to be defective, in that it did not state that it was a transcript
The comptroller sold the four quarters of the township separately, for the taxes of both years.
The two notices required to be published by the comptroller, by the statute in force at the time of the sale (1 R. S., pt. 1, chap. 13, tit. 3, art. 3), appeared not to have been published for six weeks, at least six months before the expiration of the two years allowed for redemption. The notice published described the land as in township number forty-eight.
The referee found that the plaintiff was and is the owner in fee and in possession of the premises described in his complaint, upon which the defendants, before the commencement of this action, wrongfully entered and erected houses, and retain the possession. That there was no gore of land north of and adjacent to the north line of township forty-seven and the tract known as McComb‘s purchase, and that the land in controversy is within and a part of township forty-seven ; and as a conclusion of law, found and decided that the plaintiff was entitled to judgment for the recovery of the premises described in the complaint. To each of these findings, as well as the conclusion of law, the defendants duly excepted.
Further facts appear in the opinion.
The act of 1860 applies, in terms, to conveyances to be thereafter executed, and hence, does remove the objection to the deed offered in evidence. (Sess. L., 1860, p. 352.) This deed, notwithstanding it was executed without authority, and afforded no evidence of title, gave color to the plaintiff‘s claim of title to all the land of which he, or those under whom he claimed, was in the actual or constructive possession. (Munro v. Merchant, 28 N. Y., 9.) In this case the actual possession extended over about 400 acres. The premises purporting to have been conveyed by the comptroller‘s deed consisted of three several large tracts of land of 6,300 acres each ; one to be laid out in the north-east quarter, one in the north-west quarter, and the other in the south-east quarter of township number forty-seven, the three parcels containing, in all, nearly 19,000 acres. The plaintiff‘s possession was in or near the south-east corner of the 6,300 acres which, by the deed, were to be laid out in that corner of that town; this possession, if it could by possibility be considered to have been extended, by construction, to the whole 6,300 acres, of
I am, therefore, of opinion that the judgment of the Supreme Court should be reversed, and a new trial ordered.
EARL, C. The plaintiff claims the land in controversy as being the northerly portion of township number forty-seven, in Totten and Crossfield‘s purchase. The defendants claim that the land is not in that township, but that it is a gore lying north of that township, and between it and the south line of Macomb‘s purchase. The referee found, upon sufficient evidence, that there is no such gore, and that the north line of township number forty-seven is a portion of the southerly line of Macomb‘s purchase. The defendants claim the land under a patent from the State, dated May 29th, 1864, in which the land conveyed is described as a gore of unsold land, lying north of and adjacent to township number forty-seven. As the State owned no such gore, nothing was conveyed by the patent. But the defendants put in issue plaintiff‘s title, and in order to recover, therefore, he was bound to show a title good as against them. This he claims to have done, and the question for us to determine is whether, upon the case as it is presented to us, it appears that he did.
The plaintiff properly put in evidence the Indian title which finally resulted in a patent to Laurence in 1792, for the purpose of locating and describing the land, and for the
The plaintiff must therefore rest his claim entirely upon the tax title, and we will inquire whether he showed a valid tax title, and whether, if there was any defect in it, the defendants were in a condition to assail it.
This township, prior to the tax sales, was never subdivided. It contained 25,200 acres. The plaintiff, as I understand it, claims under a tax title based upon assessments made in 1828 and 1830. In the former year, the township was, upon the assessment roll, divided into twenty-four lots of 1,000 acres each, and each of those lots was separately assessed and taxed. In the latter year it was assessed and taxed in quarters of 6,300 acres each.
The defendants claim that these were illegal assessments. This lot, township number forty-seven, was non-resident land and was assessed as such. It was not subdivided and hence it was the duty of the assessors to assess it as a whole lot, by its number alone, referring to the patent. (
I am of opinion also that the return of the collector for the year 1828 was insufficient. He was required to deliver to the county treasurer an account of the taxes mentioned in the tax list annexed to his warrant, which remained unpaid. The return, as made, first contained a heading as follows: “The non-resident real estate in the town of Newcomb, county of Essex and State of New York, as taken by the assessors June 28th, 1828.” Then follows the twenty-four lots of 1,000 acres each, with a valuation, and another column of figures opposite each, and then this affidavit sworn to before the treasurer: “I, Daniel Bissell, collector of the town of Newcomb, do swear that the sums mentioned in the preceding account remain due and unpaid, and that I have not upon diligent inquiry, been able to discover any goods or chattels, belonging to or in the possession of any of the persons charged with, or liable to pay the said respective sums, whereon I could levy the same, so help me God.” It is not stated that
It is provided (
The statute (
All of these provisions of the statute are perfectly plain and should have been strictly followed by the public officers. It has been settled by repeated adjudications, for very wise reasons, that a tax title cannot be upheld unless there has been a substantial and indeed a rather strict compliance with the provisions of law as to the assessment of the tax and a sale for non-payment thereof. (Sharp v. Speir, 4 Hill, 76; Doughty v. Hope, 3 Denio, 249; S. C., 1 N. Y., 79; Striker v. Kelly, 2 Denio, 323; Beekman v. Bigham, 5 N. Y., 366; Tallman v. White, 2 id., 66; Cruger v. Dougherty, 43 id., 117; Westbrook v. Willey, 47 id., 457; Westfall v. Preston, 49 id., 349; Bellinger v. Gray, 51 id., 610; Newell v. Wheeler, 48 id., 487.)
The statute provides (1 R. S., part 1, chap. 13, title 3, art. 3) that any person interested may redeem the land sold at any time within two years after the last day of sale; that the comptroller shall, at least six months before the expiration of the two years, cause to be published at least once a week, for six weeks successively, in all the public newspapers printed in this State, and in such form as he shall deem best calculated to give general notice, a notice that unless the lands sold shall be redeemed by a certain day they will be conveyed to the purchaser; that the comptroller shall also, at least six months before the expiration of the two years, prepare a separate notice for each county in which there shall then appear to be any lands sold for taxes and unredeemed; specifying particularly every parcel remaining unredeemed and the amount necessary to redeem the same,
But even if the notice had been published for the requisite time, it was defective in the description of the land. It described the land as in township number forty-eight, and hence there was no valid notice to redeem. (Dike v. Lewis, 2 Barb., 344; S. C., 4 Den., 237; Tallman v. White, 2 Coms., 66.)
The statute (
The only remaining question to be considered is whether the defendants who have shown no title to the land are in a situation to attack the tax title claimed by the plaintiff. It is claimed on the part of the plaintiff that the defendants are mere intruders, and cannot therefore assail his tax title.
By virtue of the tax sale the plaintiff either has a valid title or he has none. If all the steps required by law were taken to authorize a conveyance by the comptroller, the plaintiff‘s title is valid. If such steps were not taken, then the title of the owners at the time of the tax sale was not divested, and the plaintiff acquired no title. (Johnson v. Elwood, 53 N. Y., 431.)
It follows, if I am right in the views above expressed as to defects in the tax proceedings, that the plaintiff had absolutely no title, and that both parties appear before us without any title. The plaintiff cannot, therefore, in any aspect of the case, recover in this action upon the strength of his title. We must, then, consider whether he can recover upon the
The fact that the claimants of this land under the tax deed caused some surveying to be done upon this land and paid some taxes thereon, does not help the plaintiff. Such acts have never been held to show a possession for any purpose, and have no bearing upon the question of constructive possession involved in this case. It is claimed, however, by the plaintiff, that inasmuch as the referee has found that he had the prior possession the defendants are in no position to contest it upon this appeal. The referee‘s finding was, doubtless, based upon his erroneous view as to constructive possession following the legal title. There was certainly no proof of such possession, and the question is raised for our consideration by the motion to nonsuit, and the exceptions to the findings of the referee.
It is further claimed that the defendants are estopped from disputing plaintiff‘s title from the State because they took a deed from the same grantor. This is not true in fact. Defendants’ deed does not cover the land in dispute, or any land in
The result is, that the plaintiff has shown neither title nor possession to the land in controversy. The defendants have possession conceded to them in the complaint, and the action is to take that possession from them. While the defendants are without title their possession is good as against the plaintiff.
Without, therefore, examining other questions discussed by the learned counsel for appellants, I am of opinion that the judgment should be reversed and new trial granted, costs to abide event.
All concur.
Judgment reversed.