New York Court of Appeals

The People of the State of New York, Respondent v. Benton Turner, Appellant

April 9, 1895145 N.Y. 451

Summary

The Court affirmed the judgment of the General Term in favor of the People, holding that the 1877 tax sale was void, the irregularities in assessment were not jurisdictional and were cured by the 1885 act, the State obtained constructive and then actual possession through the comptroller’s deed and the forest commission, and no actual occupancy was proven to give title under the sale.