440 



REPORT OF THE COMMISSIONERS OF 



The Saranac Land and Timber Company against James A. Roberts, Comptroller 

 (United States Circuit Court, Northern District of New York), was an action brought 

 by a New Jersey corporation to recover possession of 7,500 acres of land, including 

 the Lower Saranac Lake with its valuable shores and islands, which was purchased by 

 the State at tax sales. The plaintiff alleged numerous defects in the tax title of the 

 State, claiming that they were jurisdictional in their nature, and rendered the title of 

 the State nugatory. Voluminous testimony was taken upon the trial, and the court, 

 in its decision rendered November 12, 1897, held that the alleged defects were 

 irregularities, which were cured by the short statute of limitations (chapter 448, Laws 

 1885), and the complaint was dismissed with costs. A copy of Judge Cox's opinion 

 is appended. The case is now pending in the United States Supreme Court on bill 

 of exceptions taken on the trial. 



The case of the People, etc., ex rel. John H. Millard and George N. Ostrander 

 against James A. Roberts as Comptroller (Court of Appeals), was an appeal from an 

 order of Appellate Division, Third Department (8 App. Div. 219), affirming the 

 Comptroller's decision in a proceeding instituted by writ of certiorari, April 24, 1893, 

 to review the determination of ex-Comptroller Frank Campbell, in denying the 

 application of the petitioners for the cancellation of the 1881 tax sale to the State of 

 5853/8 acres in the northwest quarter of Township 27, in Great Tract 1 of Macomb's 

 Purchase, Franklin county, adjoining Ampersand Pond. 



The order appealed from was affirmed by the Court of Appeals, January 26, 1897 

 (151 N. Y. 541), upon the ground that under no circumstances, even though the State 

 might be the purchaser at the tax sale, did the Comptroller have jurisdiction to cancel 

 a tax sale upon the application of a former owner. The court said: "If the sale is 

 invalid, the owner's title is not affected, and he may keep and defend his possession, 

 or, if put out of possession, he may regain it by action of ejectment." 



The lands in question in the last above-mentioned case were again put in 

 controversy by Ferris J. Meigs, who purchased the interests of Millard and Ostrander, 

 in the following action: 



"Ferris J. Meigs against James A. Roberts, Comptroller " 



This action was commenced in the Supreme Court, Franklin county, to eject the 

 State from a tract of land comprising about 585 acres, in the north part of the 

 northwest quarter of Township 27, in Great Tract No. 1 of Macomb's Purchase, 

 adjoining Ampersand Pond, the title to which the State had acquired by purchase at 

 tax sales in 1 88 1 and 1885. The questions at issue were heard before Mr. Justice 

 Russell, at Special Term, November 30, 1898, who, in a written opinion, decided 

 against the plaintiff; and judgment was accordingly entered. From this judgment 

 appeal was taken to the Appellate Division, Third Department. Judge Russell said 



