was not made until October twenty-fifth is not deemed important. Tbe matter of time involved in tbe provision of tbe statute may be treated as directory. Tbe oath required by tbe act of 1851, may not be applicable to that made to the roll for tbe purposes of tbe levy of tbe city taxes, and tbe latter was no part of tbe roll to be certified to tbe board of supervisors.
Tbe act of 1851, section 8, requires that tbe oath of tbe assessors be taken before and certified by a justice of tbe town or city in which they reside, and in view of tbe fact that tbe certificate of tbe officer as well as the oath of tbe assessors is thus directed, tbe requirement of tbe provision in respect to tbe officer must necessarily be observed. (Craft v. Merrill, 14 N. Y., 456; Nat. Bank, etc., v. Elmira, 53 id., 49, 59.) Tbe commissioner of deeds was permitted to administer oaths and take affidavits only when not required to be taken before other and particular officers (2 E. S., 284, § 49), and tbe same provision was transferred to tbe Code of Civil Procedure, section 842. Ey tbe abolition of tbe office of justice of tbe peace, in tbe city of Eochester, tbe statute requiring tbe oath to be taken before and certified by that officer, became impracticable there and ceased to direct that it should be done by him or any particular officer in tbe city. (Laws 1876, chap. 196, § 16.) Tbe official act would therefore seem to come within tbe authority of tbe commissioner of deeds, before and by whom tbe oath was taken and certified.
Tbe time when tbe assessment was made, as provided by tbe statute, controls in respect to tbe ownership of tbe property assessed. (Mygatt v. Washburn, 15 N. Y., 316; Clark v. Norton, 49 id., 243; Clark v. Norton, 58 Barb., 434; Boyd v. Gray, 34 How., 323; Marsh v. Bowen, 12 Abb. N. C., 1.)
*623Mary Horrigan was owner of tbe premises up to tbe time of ber death, July 11, 1879. Tbe assessment was required to be and must be deemed to bave been made before tbat time. (Laws 1869, •cbap. 267, § 5.) And it properly remained as so assessed to ber upon tbe roll. Tbe time tbe affidavit was taken to tbe roll does not necessarily indicate tbat at wbicb tbe assessment was made. Tbe notice for tbe redemption of tbe premises from tbe sale contained all the information required to be furnished by it by tbe statute. It was not necessary to state in tbe notice tbe day on wbicb tbe sale was made. (Laws 1877, chap. 104, § 15.)
Tbe title to tbe premises became vested in the plaintiff alone or as tenant in common with two others as heirs of Mrs. Horrigan. Tbe question of non-joinder of parties plaintiff is raised by tbe defense. Assuming that tbe plaintiff was one of three tenants