Case Name: Lucy M, Terrill v. Nancy B. Wheeler et al.
Court: New York Supreme Court, General Term
Jurisdiction: New York
Decision Date: 1888-06-25
Citations: 17 N.Y. St. Rep. 731
Docket Number: 
Parties: Lucy M, Terrill v. Nancy B. Wheeler et al.
Judges: 
Reporter: New York State Reporter
Volume: 17
Pages: 731–732

Head Matter:
Lucy M, Terrill v. Nancy B. Wheeler et al.
(Supreme Court. General Term, Second Department,
Filed June 25, 1888.)
1. Taxes and assessment—Arrears law of Brooklyn constitutional— Laws 1883. chap. 114.
The arrears law of Brooklyn (Laws 1883, chap. 114) is constitutional. A law designed to collect a less sum in lieu of a greater one legally existing against the land does not impose a new tax, but is an abatement of the old. /
3. Same—Right to sell land for non-payment of taxes.
The right to sell land for non-payment of taxes follows the right to tax at all. The action was tried at the Kings county circuit, and a verdict was directed by the court for the plaintiff, exceptions to be heard, in the first instance, at the general term. It was an action of ejectment, the plaintiff claiming as owner, to obtain possession of a lot of land situated in the city of Brooklyn .The case was tried at the Kings county circuit, and the plaintiff put in evidence a deed of the premises described in the complaint made by Mathias W Cole, registrar of arrears of the city of Brooklyn, to her dated the 17th of November, 1886, which deed recited the facts showing that the statute (the arrears laws of Brooklyn, Laws of 1883, chap. 114) under which it was given, had been complied with, and it conveyed the premises described therein. The property in question was sold on the 18th day of March, 1885, at public auction by the registrar of arrears of taxes of the city of Brooklyn to the plaintiff for $1,0177-100.
James and Thomas H. Troy, for p’l’ff; James Stikeman, for def’ts ; John J. Townsend, of counsel.

Opinion:
Barnard, P. J.
The argument against the constitutionally of the arrears law of Brooklyn, rests principally upon the lack of power in the legislature to delegate the right of taxation to a board of commissioners.
The legislative power of taxation is very great, and the right to delegate it to towns, villages and municipal agencies is constantly practiced and recognized, and has been for many years.
The assessors of the city of Brooklyn are a city agency in respect to taxation, and I do not understand the appellant to question the legality of a tax imposed upon real property through the regular action of this board of assessors. If the arrears of taxes were legally imposed, then the-delegation of the authority to remit a portion of the tax so in arrears can, in no proper sense, be deemed an imposition of the tax. The tax was imposed and was unpaid, and the land owner is in no position to object to the reduction of a legal tax. The law apparently is for his benefit, and is designed to collect a less sum in lieu of a greater one legally existing against the land. The arrear is not a new tax, but an abatement of the old, and the argument that the legislature cannot delegate the power of taxation to a commission has no relevancy or force. No additional obligation could be imposed by the commission, The law is not liable to objections in other respects. It provides for a hearing even when the proposal is to reduce the amount to be paid by the land. The right to sell follows the right to tax at all. It provides for a list of the conclusions of the commission and for its delivery to all applicants, and it provides for redemption after sale for twelve months. It requires a notice of the sale to be given to every record owner or person interested in the title by mortgage thereon, A great indebtedness of the city of Brooklyn, occasioned by the default of those who were' assessed for their property, could not be met by a more humane law, both in its justice and in the provisions for its execution.
Judgment should, therefore, be affirmed, with costs.
Exceptions overruled and judgment for plaintiff upon the verdict.
Pratt and Dykman, JJ., concur.