(Download) "United States v. Certain Lands" by United States Court of Appeals for the Second Circuit ~ eBook PDF Kindle ePub Free

eBook details

Title: United States v. Certain Lands
Author : United States Court of Appeals for the Second Circuit
Release Date : January 21, 1942
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 56 KB

Description

This proceeding was commenced by the United States in July 1937 to acquire for military purposes several parcels of land, including one known as "damage parcel 121" and alleged to be owned by Boris and Molly Kramer. The district court appointed appraisal commissioners who awarded the sum of $558 as just compensation for parcel 121, and this sum was deposited in court on November 30, 1939. Title to the premises thereupon vested in the United States. In July 1936 the property had been sold to the County of Nassau for 1934 taxes. The period for redemption from such sale was four years. New York Laws 1919, ch. 154, 89. The Kramers, who reside in Palestine, neither redeemed from the tax sale during that period nor applied at any time for payment of the condemnation award on deposit in the district court. On February 6, 1941, the County received a tax deed to the premises and a month later applied to the court for payment to it of the entire award. The Kramers did not appear in the proceeding and the court directed counsel for the United States to examine into the facts and report to it as amicus curiae. Thereafter, on October 2, 1941, an order was entered directing payment to the county of the taxes, interest and penalties due on November 30, 1939, amounting to $110.52, and payment of the balance of the award to the Kramers. From this order the county has appealed. The question presented lies within narrow compass: It is whether a purchaser at a tax sale, who acquires the tax deed after title to the premises has vested in the United States by condemnation, is entitled to the entire award. In our opinion the answer must be in the affirmative.