Summary
In Voss v. Martin Coal Co., No. 1 (215 App. Div. 718; modified, but not as to occupancy, 243 N.Y. 545) it was held that the erection of a sign forbidding trespassing and having the owner's name thereon is not sufficient to establish actual occupancy.
Summary of this case from West End Brewing Co. v. OsborneOpinion
November, 1925.
Judgment reversed upon the law and the facts, and judgment unanimously directed for defendant, appellant, dismissing the complaint on the merits, with costs. So much of finding of fact third as finds that plaintiff erected around a portion of the premises a fence, and that at all times the said Bernhard Voss occupied and was in possession of said premises to the exclusion of every other person, and the findings of fact tenth, eleventh and twelfth, and all of the conclusions of law contained in the decision herein are reversed; and this court finds the findings of fact requested by defendant, appellant, numbered 1, 3, 5 and 9, and conclusions of law so requested numbered 1, 2, 3, 4, 5, 6 and 9. The mere erection of a sign upon the premises in question forbidding trespassing and having plaintiff's name thereon as owner, is insufficient to establish actual occupancy by plaintiff within the meaning of section 134 Tax of the Tax Law. Kelly, P.J., Rich, Manning, Young and Kapper, JJ., concur. Settle order on notice.