Wheeler v. Jackson

• Decision Date: 24 November 1890
• Citation: 34 L.Ed. 659,11 S.Ct. 76,137 U.S. 245
• Parties: WHEELER v. JACKSON, Registrar of Arrears
• Court: U.S. Supreme Court

137 U.S. 245

11 S.Ct. 76

34 L.Ed. 659

WHEELER v. JACKSON, Registrar of Arrears.

November 24, 1890.

[Statement of Case from pages 245-247 intentionally omitted] J. J. Townsend, for plaintiff in error.

[Argument of Counsel from pages 247-249 intentionally omitted] Almet F. Jenks, for defendant in error.

Mr. Justice HARLAN, after stating the facts in the foregoing language, delivered the opinion of the court.

The question upon this writ of error is, whether certain provisions of a statute of New York passed in 1885, and relating to sales of land in the city of Brooklyn for taxes, assessments, and water-rates, are repugnant to the constitution of the United States. It arose upon a demurrer to the complaint filed by Wheeler against Jackson, as registrar of arrears of that city. The demurrer was sustained by the supreme court of the state, and the complaint dismissed. That judgment was affirmed 1885, we find that the charter of Brooklyn, passed in 1854, provided that, if any tax or assessment remained unpaid on the day specified in the published notice given by the collector of taxes, that officer should sell at public auction the property on which the tax or assessment was imposed 'for the lowest term of years for which any person will take the same, and pay the amount of such tax or assessment with the interest and expenses;' the purchaser to receive a certificate of sale, which should be noted on the original tax or assessment rolls, as well as on the abstracts kept in the collector's office. The statute directed this certificate to be recorded in the collector's office, and declared that it should constitute 'a lien upon the lands and premises therein described after the same shall have been so recorded;' and that no assignment of a certificate should have any effect until the notice of the same, with the name and residence of the assignee, was filed in the office of the collector of the district in which the lands were situated. The owner, mortgagee, occupant, or other person interested in the land, was given the right to redeem 'at any time within two years after the sale for either tax or assessment,' by paying to the collector for the use of the purchaser, 'the said purchase money, together with any other tax or assessment which the said purchaser may have paid, chargeable on said land, and which he is hereby authorized to do, provided a notice thereof has been filed in the offc e of such collector, with fifteen per cent. per annum in addition thereto, and the certificate of such collector, stating the payment, and showing what land such payment is intended to redeem, shall be evidence of such redemption.' Upon receipt of the moneys it became the duty of the collector to cause them to be refunded to the purchaser, his legal representatives, or assigns, and all proceedings in relation to the sale were to cease. If the moneys were not paid according to the exigency of the notice, the collector was required to execute a conveyance of the property so sold. The statute contained this further provision: 'Sec. 33. The collector of the district where the land sold for any tax or assessment shall not have been redeemed, as by this act provided, shall execute to the purchaser, or his assigns, pursuant to the terms of sale, a proper conveyance of the lands so sold by him, which shall contain a brief statement of the proceedings had for the sale of said lands, and shall be evidence that such sale and other proceedings were regularly made and had according to the provisions of this act. He shall also forthwith note the same on the assessment rolls and abstract kept in his office. The grantee shall be entitled as against all persons whomsoever to the possession of said premises, and to the rents, issues, and profits thereof, pursuant to the terms of his conveyance, and shall be entitled to obtain possession of his lands by summary proceedings, in the same manner as is provided by law for the removal of persons who hold over or continue in possession of real estate sold by virtue of an execution against them.' Laws N. Y. 1854, pp. 871, 878-881, c. 384, §§ 24, 26, 29, 30, 33, tit. 5, 'Of the collection of taxes and assessments.'

An amended charter of Brooklyn, passed June 28, 1873, repealed all former acts inconsistent with its provisions, and created for that city the department of arrears, with a chief officer, named the registrar of arrears, upon whom were imposed all the duties theretofore required to be performed by any city officer of department in relation to advertising, selling, and leasing property for assessments, taxes, and water-rates, and for the redemption of property sold therefor. Laws N. Y. 1873, pp. 1318, c. 863, tit. 8, § 1. Sections 24, 26, 29, 30, and 33 of the act of 1854 were substantially re-enacted in sections 1, 3, 5, 6, 8, and 10 of that of 1873. The differences between the two acts do not affect the present controversy.

An act of June 6, 1885, amended that of 1873. The constitutionality of the fifteenth section of the former act is questioned in this case. That section is as follows:

'Sec. 15. None of the provisions of this act hereinbefore contained shall affect any sale for taxes, assessments, or water-rates heretofore made in said city, or the rights of the parties or the proceedings thereunder, but the same shall remain the same as though this act had not been passed: provided, however, that no action or special proceeding shall hereafter be brought or maintained against the city of Brooklyn, or the registrar of arrears of said city, to compel the execution or delivery of a lease upon any sale for taxes, assessments, or water-rates, made more than eight years prior to the passage of this act, unless such action or special proceeding is commenced within six months after the passage of this act, and notice thereof filed in the office of registrar of arrears, but this provision shall not operate to extend any statute of limitations now applicable in such cases. And after the expiration of six months from the passage of this act, it shall be the duty of the registrar of arrears to cancel in his office all such sales made more than eight years prior to the passage of this act, upon which no lease shall have been given, and no action commenced, and notice thereof filed, as aforesaid, within the period hereinbefore limited therefor, and thereupon the lien of all such certificates of sale shall cease and determine.' Laws N. Y. 1885, c. 405, § 15, p. 702.

The complaint shows that at divers times between September 22, 1856, and May 25, 1873, inclusive, at public auction held by the proper officer of Brooklyn, pursuant to the above act of 1854, and the acts amendatory thereof, the plaintiff Wheeler purchased, each for a term of years, 1,253 different lots that were sold for the non-payment of taxes, assessments, and water-rates, and paid for each the amount set opposite its number, as specified in a schedule filed with the complaint, receiving from the collector a certificate of sale of each lot. Each certificate declared that he was entitled, after the expiration of two years from its date, to a lease of the lot mentioned for a named term of years, unless the premises were sooner redeemed. The total amount of those purchases was $28,516.69.

The complaint also shows that at divers times, from September 29, 1874, to February 23, 1875, inclusive, at public auction held by the registrar of arrears of Brooklyn, for like purposes, pursuant to the act of 1873, and the acts amendatory thereof, the plaintiff purchased, each for a term of years, 61 different lots sold for the nonpayment of taxes, assessments, and water-rates, paying for each the sum specified in a schedule filed with the complaint, and receiving from the registrar...