Wells v. Johnston (55 A.D. 484, 1900)

Laughlin, J. :

This is an action of conversion to recover the value of a quantity of pulp wood removed from a tract of 600 acres of land in Forest-port, Oneida comity. Plaintiff cut the wood, but was forbidden to remove the same by the assistant chief fish and game protector and forester, who thereupon sold it to parties who removed it, and subsequently sold and delivered it to the defendants at Port Leyden,about eleven miles distant. The principal question presented for our consideration is as to whether the lands from which the timber was cut were owned by plaintiff or by the People of the State of New York. The claims of each are based solely upon tax titles. At a. tax sale in October, 1877, by the Comptroller, pursuant to chapter 427 of the Laws of 1855, for default in payment of taxes levied prior to the year 1871, the lands in question then owned by non-residents were bid in by the Comptroller and a certificate of sale thereof was duly made pursuant to section 66 of said act. The lands not having been redeemed from such sale, the State presumptively became entitled to a deed at the expiration of two years thereafter. A Comptroller’s deed, pursuant to said tax sale, was subsequently, but not until the 28th day of March, 1881, executed to the People of the State, and the same was recorded in the clerk’s office of Oneida county on the 30th day of June, 1882. By the express provisions of sections 63 and 66 of said act, this deed vested in the State “ an absolute estate in fee simple, subject, however, to all the claims which the People of this State may have thereon for faxes or other liens or encumbrances.” Section 65 made the deed presumptive evidence of the regularity of the sale and of all prior proceedings. This section was amended by chapter 448 of the Laws of 1885, making, after the lapse of six months, conveyances theretofore executed by the Comptroller or by his grantee, which have been recorded, conclusive evidence of the regularity of the sale and of aE prior proceedings, including the giving of notices to redeem, subject only to a direct application to the Comptroller for cancellation of such deed as then provided by law, and to an action for similar relief on the ground- of payment