Opinion
May 10, 1943.
Order on reargument denying appellant's motion to compel a referee in a foreclosure action to pay a certain item of taxes which, on the day of sale, was a lien on certain premises bought by the appellant, affirmed, with ten dollars costs and disbursements. The burden resulting from the nonpayment of the 1937 item of taxes must rest upon the appellant purchaser, which failed in its duty to inform the referee in a timely manner of the existence of the lien. This obligation was embodied in the terms of sale and was not changed by the alleged representation of the referee that he would pay such taxes and assessments as were liens. Under the terms of sale that promise concerned only such tax liens as were made known to him by the purchaser, or were actually known to the referee. There is no proof here that the referee knew of the 1937 item of taxes. ( Easton v. Pickersgill, 55 N.Y. 310.) Close, P.J., Carswell, Johnston, Adel and Taylor, JJ., concur.