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vided, shall at the time of conveyance be in the actual occupancy' of any person, the grantee to whom the same shall have been conveyed or the person claiming under him, shall serve a written notice on the person occupying such lands or tenements, and in all cases on the person owning the property so conveyed, whether the property be in occupancy or not, provided such owner resides in the city of New York, or in any adjoining county; in case the owner does not reside in the city of New York, or in an adjoining county, said notice shall be sent to his or her post-office address by mail. All such notices shall state in substance the sale and conveyance, the person to whom made, and the amount of consideration money mentioned in the conveyance, with the addition of forty-two per centum on such amount as the said lands or tenements were struck off for at the time of the sale, and the further addition of the sum paid for the lease and advertisement; and stating, also, that unless such consideration money, and the said forty-two per centum together with the sum paid for the lease and advertisements, shall be paid to said clerk of arrears, for the benefit of the grantees, within six months after the service of such notice, the said conveyance will become absolute, and the owner, occupant, and all others interested in the lands or tenements be barred from all right and title thereto during the term of years for which such lands or tenements shall have been conveyed. And no conveyance made in pursuance of this title shall be recorded until the expiration of such notice, and the evidence of the service of such notice shall be recorded with such conveyance.

Laws 1871, chap. 381, § 13; and see Laws 1841, chap. 230, §§ 3, 4.

A notice to redeem from a tax sale in the city of New York, which erroneously describes the sale as having been made for the taxes of 1874 instead of 1876, is fatally defective and the lease granted thereon is ineffectual. Smith v. Buhler, 121 N. Y. 213; S. C., 30 N. Y. St. Repr. 635 (1890).

Notice to redeem must be served after the lease has been delivered to purchaser. Lockwood v. Gehlert, 53 Hun, 15; Donahue v. O'Conner, 45 N. Y. Super. 278; Smith v. Walker, 56 id. 391.

The fact that the notice to redeem is invalid, does not render sale void. Clark v. Mayor, 111 N. Y. 621; affirming 55 N. Y. Super. 259.

The lien of a tax is discharged by a payment out of the surplus money on a foreclosure, and cannot be made to attach again as against a purchaser in good faith by showing payment under a mistake of fact. Kortright v. Blunt, 12 How. Pr. 424 (1855); reversed on another ground as Kortright v. Cady, 21 N. Y. 343 (1860).

In Fisher v. Mayor it was held that the lien of the assessment was discharged under the presumption of payment arising after the lapse of twenty years. This statute of 1871 seems to have been made to avoid

the effect of the presumption on which the above case proceeded, as it was designed, according to its express language, to continue the lien of the assessments in force until actual payment should be made of the amounts, as distinguished from a mere presumption of payment. Daly v. Sanders, 9 N. Y. St. Repr. 794 (1887).

Under Laws 1871, chap. 381, notice of continuance of the sale need not be advertised when the sale is not completed on the day it is advertised for. Matter of St. Thomas Church, 1 Monthly L. Bul. 25 (1879).

Under Laws 1871, chap. 381, § 3, the description of the ownership of lands simply by placing the name of the owner in a column headed "to whom assessed,"- held, insufficient. Franklin v. Pearsall, 21 J. & S. 271 (1886).

An assessment does not become a lien until it is confirmed. Dowdney v. Mayor, etc., of New York, 54 N. Y. 186 (1873).

§ 944. Such notice shall be served personally or by leaving the same at the dwelling-house of the occupant and of the person owning the property conveyed, with any person of suitable age and discretion belonging to his or her family, and the name of the person on whom served shall be stated in the affidavit of service hereinafter mentioned if the same can be ascertained, and if served by mail, shall state the time when the same was mailed.

Laws 1871, chap. 381, § 14. See People ex rel. Morganthau v. Cady, 105 N. Y. 299.

$945. In every such case the grantee, or the person claiming under him, in order to complete his title to the land conveyed, shall file with the said clerk of arrears an affidavit of some person residing in the city of New York, who shall be certified as credible by the officer before whom such affidavit shall be taken, that such notice was duly served, specifying the time of service, the mode and manner of service, and a copy of such notice shall be attached thereto.

Laws 1871, chap. 381, § 15.

An affidavit of service under this section which at the time of filing, contains no certificate by the officer taking the oath, that the affiant was a credible person, is defective. Franklin v. Pearsall, 53 N. Y. Super. (J. & S.) 271.

§ 946. If the said comptroller shall be satisfied by such affidavit that the notice has been duly served, and if the moneys required to be paid for the redemption of such lands and tenements shall not have been paid as hereinbefore provided, he shall, under his hand and seal, certify to the fact, and the conveyance shall thereupon become absolute, and the owner and all others interested in the lands or tenements shall be

barred of all right thereto during the term of years for which the same shall have been conveyed.

Laws 1871, chap. 381, § 16. See Lockwood v. Gehlert, 53 Hun, 15; 38 N. Y. St. Repr. 261.

§ 947. The owner, occupant, or any other person may, at any time within the six months named in such notice, redeem the said lands and tenements by paying such purchase-money, with the addition of forty-two per cent. thereon, and the amount that shall have been paid for the lease, and every such redemption shall be as effectual as if made before the conveyance of the lands or tenements sold.

Laws 1871, chap. 381, § 17.

§ 948. The rate of interest allowed by law to the purchaser at the time of the redemption on the amount of the purchasemoney shall be reduced to fourteen per cent. per annum; but no interest shall be calculated on a less portion of time than onequarter of a year; and in all cases where the property shall be redeemed during any fractional part of a year, the interest shall be calculated so as to include the quarter in which such redemption shall be made, the time to be computed from the day of sale.

Laws 1843, chap. 230, art. 3, § 10.

Requirement of publication of notice six months before expiration of time for redemption - held, to mean calendar, not lunar months. People ex rel. Moulton v. Mayor, etc., of New York, 10 Wend. 395 (1833).

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A statement in the notice for redemption that the lands described were sold on the days indicated without specifying what lands were sold on the different days - held, insufficient. Donahue v. O'Conor, 45 Super. Ct., J. & S. 278 (1879).

Property in New York city was sold for taxes under an assessment confirmed by the Supreme Court January 20, but not entered in the record kept by the clerk of arrears until March 17. Held, that as it did not become a lien until the latter date a mandamus should issue to compel the clerk to accept interest from that date on redemption of the property. Lester v. McDaniel, 5 Misc. 190 (1893).

Service of notice of redemption made before the conveyance - held, insufficient. Id.

As to requisites of notice to redeem, see Willis v. Gehlert, 34 Hun, 566 (1885).

§ 949. Upon such redemption, as provided for in the two preceding sections, the said clerk of arrears shall give to the person redeeming, a certificate under his hand and seal, stating the payment, the year in which the sale was made, and showing

what land such payment is intended to redeem, and such certificate shall be evidence of such redemption.

Laws 1871, chap. 381, § 18.

§ 950. Whenever any certificate given by the clerk of arrears, as in this title provided, of lands sold shall be lost, the said comptroller may receive evidence of such loss, and on satisfactory proof of the fact may execute and deliver a lease to such person or persons who shall appear entitled thereto of the lands and tenements described in the certificate, and may also, in his discretion, require a bond of indemnity to the mayor, aldermen and commonalty. All and each certificate shall be registered in the record of sales to be kept in the bureau of said clerk of arrears, and no transfer of such certificate shall be valid until registered in said book.

Laws 1871, chap. 381, § 7.

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§ 951. The clerk of arrears, upon the requisition of any person, shall furnish a bill of all arrears of taxes, and of taxes with the regular rents" of Croton water added on any lot or lots, due prior to the first of June, then last passed; and of assessments which shall have been due twelve months or over, including the amount necessary to redeem it or them, if it or they have been sold for any arrears as assessments, taxes, or regular rents for Croton water, and be yet redeemable; and upon the payment of the said bill (which shall be called a "bill of arrears," of assessments, taxes, "and regular rents for Croton water and for redemption "), his receipt thereon, which shall be conclusive evidence of such payment, countersigned by the comptroller, who shall cause to be kept a duplicate account of amounts so collected, or the certificate of the clerk of arrears, countersigned by the comptroller, that there are no such liens on such lot or lots, shall forever free the said lot or lots from all liens of taxes, or for taxes with the regular rents of Croton water added, for regular rents of Croton water added to the taxes prior to the first of June then last passed, and for all assessments due thir teen months or over, prior to the date of the said receipt or certificate, and from all liens in consequence of sales for assessments, taxes, or regular rents for Croton water, or for all of them when the time allowed by law for redemption had not expired at the date or time of said payment or certificate.

Laws 1853, chap. 579, § 16. See People ex rel. Cooper v. Registrar of Arrears, 114 N. Y. 19; affirming 42 Hun, 856; Curnen v. Mayor, 79 N. Y. 511.

§ 952. Fees for the searches to be paid into the city treasury shall be included in the bills mentioned in the preceding sec

tion, and shall also be charged for certificates which shall be given by said clerk of arrears, respecting lots on which there may be no arrears when searches (sic) are required; the said fees to be regulated by ordinance of the common council.

Laws 1853, chap. 579, § 17.

§ 953. There shall be kept in the office of the clerk of arrears a record of all sales made for taxes, assessments, and Croton water rents, which record shall show the amount of the tax, the assessment, and the Croton water rents, a description of the premises sold, the date of the sale, the name of the person to whom sold, the term of years for which such property was sold, time of the delivery of the lease, to whom delivered, and when the same shall expire.

Laws 1871, chap. 381, § 21.

§ 954. It shall be the duty of the clerk of arrears to procure, preserve, and register in his office, affidavits of the publication of all the notices by this title required to be published, and such affidavits shall be presumptive proof of such publication in all the courts of this State.

Laws 1871, chap. 381, § 22.

§ 1118. A certiorari to review and correct on the merits, any decision or action of the commissioners of taxes and assessments in pursuance of sections eight hundred and nineteen and eight hundred and twenty of this act, shall be allowed by the supreme court or any judge thereof directed to the said commissioners, on the petition of the party aggrieved.

Laws 1859, chap. 302, § 20. See People ex rel. Grace v. Gray, 45 Hun, 243 (1887).

List of Statutes Relating to New York City.

The following is a list of statutes affecting the subject of taxation in the city and county of New York, including those passed subsequent to the Consolidation Act.

Laws 1830, chap. 2, amending Laws 1816, chap. 160, repealed by Laws 1843, chap. 230; Laws 1881, chap. 503, § 1.

Sales for taxes in the city of New York.

Laws 1830, chap. 307, amending Laws 1825, chap. 83; repealed by Laws 1843, chap. 230; Laws 1881, chap. 537, § 1.

Assessment in New York city.

Laws 1835, chap. 67; repealed by Laws 1843, chap. 230; Laws 1881, chap. 537, § 1.

§ 1. Percentage to be added to unpaid taxes in New York city.

§ 2. Interest thereon.

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