Harriet E. Joslyn, as Administratrix v. George H. Rockwell, as Administrators

Summary

The New York Court of Appeals affirmed the trial court, holding that the 1885 statute making tax deeds conclusive does not cure jurisdictional defects and that evidence of occupancy and prior tax payment are proper questions for the jury. The court found no error in admitting such evidence and in the jury instructions concerning the validity of the assessment and subsequent proceedings.