Case Name: The City of Rochester, Respondent, v. George A. Kapell, Appellant, Impleaded with Others
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1903
Citations: 86 A.D. 224
Docket Number: 
Parties: The City of Rochester, Respondent, v. George A. Kapell, Appellant, Impleaded with Others.
Judges: 
Reporter: Appellate Division Reports
Volume: 86
Pages: 224–226

Head Matter:
The City of Rochester, Respondent, v. George A. Kapell, Appellant, Impleaded with Others.
Haas sale of property in the city of Rochester — meaning of words "subject, however, to all the claims which the people of this State may have thereon jor taxes.”'
A conveyance executed, upon the sale of property located in the city of Rochester for ithe non-payment of a State tax, under section 9 of chapter 107 of the Laws of 1884, providing' that there “shall vest in the grantee an absolute estate in fee, subject,'however, to all the claims which the people of this State may have thereon, for taxes, or other liens, or incumbrances,” transfers a title, subordinate not only to the liens of purely State taxes, but also subordinate to the lien obtained by the city of Rochester upon the sale of the property to it for the non-payment of a city tax assessed against the property previous to ■the"State tax in question.
Appeal by the defendant, George A. Kapell, from so much of a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of the county of Monroe on the 20th day of April, 1903, as adjudges that the premises described in the complaint be sold free and clear of the lien of the Monroe county tax for the year 1901, and free and clear of the lien on said premises acquired by the appellant by purchase of the same at a sale thereof made by the treasurer of said county for the collection of said tax; also from so much of said judgment as directs that the taxes due to the plaintiff be first paid out of the proceeds of the sale of said premises ;. also> from so much of said judgment as adjudges that the appellant be forever barred and foreclosed of all right, title, interest and equity of redemption in the said premises.
J. P. Varnum, for the appellant.
William, A. Sutherland, for the respondent.

Opinion:
Williams, J. :
The judgment, so far as appealed from, should be affirmed, with costs..
The action was brought to foreclose a tax lien under section 104 of the charter of .the city of Rochester (Laws of 1880, chap. 14, as amd. by Laws of 1890, chap. 561). The judgment contained provisions to the effect that the sale of the premises should be free and clear of an alleged lien for State and county taxes, belonging to the .appellant defendant, and from these provisions the appeal is taken. The facts, briefly stated, are: In the year 1899 a city tax of eleven dollars and nine cents was levied against the property in question. •December 14, 1899, the property was sold for the non-payment of this tax, and was bid in by the city. There was no redemption from the sale, and January 7, 1903, the mayor made and filed his certificate of the sale in the county clerk's office. This action was to foreclose the lien acquired under that tax and sale.
In 1901 a State and county tax of one dollar and seventy-two cents . was levied by the county of Monro.e against this property. August 19, 1902, the property was sold for the non-payment of this tax, and was bid. in by the appellant defendant. The county treasurer gave him a certificate of such sale. This is the lien in question here. At any time within two years after the sale redemption may be had as provided in section 8, chapter 107, Laws of 1884. If there be- no redemption within the two years, the county treasurer, pursuant to section 9, will execute to the purchaser a conveyance of the property, " which (in the language of the statute), when perfected in the manner hereinafter provided, shall vest in the grantee an absolute estate in fee, subject, however, to all the claims which the People of this State may have thereon, for taxes, or other liens, or incum- ' brances." All the rights claimed by the appellant here arise under the provisions of this section. The question is as to the effect of the deed which he will be entitled to as purchaser under the county . sale. The tax for the non-payment of which the sale to appellant was made included a State tax, to be collected by the county, and it is claimed that the only tax liens which are preserved, under the language of this section, are pure State taxes. This we apprehend is too narrow a construction of the language of the section, viz.: "All the claims which the People of this State may have thereon for taxes," etc. The source of all power to tax within the State, whether by the State, the city, the town or the county is the Legislature. The Legislature has the right to provide for the protection of all such taxes. The policy of the law is to insure the collection of all taxes. We must assume that the Legislature intended no conflict between the systems of taxation provided by it for the several political divisions above referred to. It could not have intended that a sale for taxés by one division should cut off and nullify sales made by other divisions for their taxes. The more reasonable construction of this section is one that preserves all liens for taxes, whether State, county, town or city. All these political divisions represent the People of the State, and their taxes are all claims of the People of the State,' This construction in effect results in the principle that no individual can secure a perfect title to real property, purchased upon tax sales, without paying all taxes thereon, imposed by any political subdivision of the State. This is a reasonable and salutary doctrine. (Wells v. Johnston, 55 App. Div. 484 ; affd., 171 N, Y. 324 ; People ex rel. Atkins v. City of Buffalo, 63 App, Div. 563.)
The result of these views is that the judgment and order should be affirmed, with costs.
All concurred.
Judgment, so far as appealed from, affirmed, with costs.