City of Rochester v. Bloss (185 N.Y. 42, 1906)

Chase, J.

In each of the years 1899 and 1901 taxes were duly levied, assessed and imposed by the common council of the city of Bochester against the defendant, as and for a part of the general city tax for said years. Thereafter, in each year, the tax rolls containing said tax against the defendant were delivered to the treasurer bf said city, together with a warrant executed by the mayor of said city, commanding said treasurer to collect and receive from the persons therein named the sums levied as taxes in said rolls. The warrants so attached to said rolls were not issued under the seal of said city, and consequently were void. (City of Rochester v. Fourteenth Ward Co-operative Building Lot Association, 183 N. Y. 23.) The treasurer of said city, in each year, gave public notice that all persons named in said rolls were required to pay their taxes to him, and demanded of the defendant the amounts so levied, assessed and imposed against him, but the defendant lias not paid the same. Thereafter, and on the 9th day of Hay, 1903, chapter 522 of the Laws of 1903 was enacted which provides: “ All taxes heretofore spread upon the assessment rolls of the various wards in the city of Bochester,” are validated and rendered legal and binding, notwithstanding any irregularity, omission or error in the proceedings relating to the same, or in making, levying and assessing the same, or in tire pi‘oceedings for the collection of such taxes, and notwithstanding the omission from any tax warrant of the seal of the city of Bochester. The act also provides: “ § 2. All taxes heretofore spread upon the assessmezzt rolls of any of the wards in the city of Bochester, and unpaid and held by and owing to the city of Bochester on the date of the passage of this act, exceptizzg taxes for the years nineteen lmndz-ed and two and nineteen hundred and three, znay be paid with interest thereon. Personal taxes at the rate of six per centum per anzium from the date when said tax is spz'ead' was confirmed by the comznon couzzcil, and taxes assessed upon real estate at the rate of six per centuzn per annum from the date when said real estate was sold by the city treasurer, provided such payznent be made within ninety days after the passage of this act; and provided also in case any of said taxes are in litigation, or in process of collection by action, foreclosure or supplementary proceedings, that 'the taxable costs thereof incurred' prior to April two, nineteen hundred and three, be also paid. § 3. All taxes heretofore spread upon the assessment rolls of the various wards in the city of Bochester, may be collected by the corporation counsel, either by action, or by supplementary proceedings, or by foreclosure of tax liens, without regard to the date when the said taxes were so spread, and the