William H. Ensign, Appellants v. Mills W. Barse, Respondents

Summary

The New York Court of Appeals affirmed the lower court's judgment, holding that the 1882 tax‑collection act does not violate the state constitution's single‑subject rule or due‑process guarantees, and that the act cannot cure jurisdictional defects in tax sales. Accordingly, the defects alleged in the 1852 tax sale were either non‑jurisdictional or cured, so the sale was valid.