People ex rel. Stephens v. Board of Supervisors (104 A.D. 176, 1905)

Woodward, J.:

The assessors of the town of Hempstead in the years 1898, 1899 and 1900 assessed certain taxes against the Long Beach Hotel and Cottage Company, and these taxes remaining unpaid the county treasurer of Nassau county advertised the same for sale, and there being no bidders the same were struck off to the county. This sale took place on the 17th day of December, 1902, and the owners had one year in which to redeem such property. The relator, who claimed to have an interest in such property, just before the expiration of the time to redeem demanded of the ■ county treasurer an assignment of the certificate of sale “ for the sole purpose of protecting my interest in said property; ” and further stated u please take notice that, on the payment by me this day of the sum of thirteen thousand, four hundred sixty-two and 25-100 dollars ($13,462.25), for an assignment of said certificate of sale, I make said payment under protest on the ground that said sale and assessments were illegal and not authorized by law, and