Curnen v. Mayor of New York

Citations

• 7 Daly 544

Syllabus

<p>Where, by a mistake, the amount of an assessment is paid to the collector of arrears of assessments in New York City, and an entry made on his books to the effect thatthe assessment on a certain lot is paid, this does not discharge the lien of the assessment nor prevent it (after the mistake has been rectified and the money refunded) from being enforced even against the property in the hands of a person who purchased it upon the faith of such entry.</p> <p>The only way in which a purchaser of real estate can protect himself from the liens • of assessment is that provided by the act of 1853 (L. 1853, c. 579, § 16), by which the certificate of the clerk of arrears, countersigned by the comptroller, is made conclusive evidence. Such certificate was intended by the legislature to be, and is, the only entry or declaration made by the officers of the corporation of the city of New York in relation to such matter which will operate as an estoppel upon it.</p>