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MATTER OF ROWLAND v. VARS

Appellate Division of the Supreme Court of New York, Third Department
Mar 1, 1934
241 App. Div. 780 (N.Y. App. Div. 1934)

Opinion

March, 1934.


Order affirmed, with fifty dollars costs and disbursements. Hill, P.J., Crapser, Bliss and Heffernan, JJ., concur; Rhodes, J., dissents on the ground that by section 250 Tax of the Tax Law the deeds in question were taxable as mortgages. By section 258 of the same law it is provided, in substance, that no mortgage of real estate shall be discharged of record unless the taxes imposed thereon by the Tax Law have been paid. The judgment in this action was in effect a satisfaction of the taxable mortgages. The clerk was justified in refusing to record the judgment until the taxes were paid.


Summaries of

MATTER OF ROWLAND v. VARS

Appellate Division of the Supreme Court of New York, Third Department
Mar 1, 1934
241 App. Div. 780 (N.Y. App. Div. 1934)
Case details for

MATTER OF ROWLAND v. VARS

Case Details

Full title:In the Matter of the Application of LOTTIE H. ROWLAND, Respondent, for a…

Court:Appellate Division of the Supreme Court of New York, Third Department

Date published: Mar 1, 1934

Citations

241 App. Div. 780 (N.Y. App. Div. 1934)