
    In the Matter of City of New York, Appellant. Clarence Levy, Respondent.
   In an in rem proceeding to foreclose a tax lien, brought by the City of New York pursuant to the provisions of title D of chapter 17 of the Administrative Code of the City of New York (L. 1948, eh. 411), the city appeals from' two orders, entered April 6th and May 3, 1951, respectively. The first order granted respondent’s motion to the extent of directing appellant to withdraw a certain parcel of property owned by respondent from the proceeding, upon his payment of arrears of taxes, interest and penalties. The second order granted the city’s motion for reargument and adhered to the original determination. In our opinion, the city treasurer’s affidavit, which must be filed in the county clerk’s office, designating the parcels for which the records of his office do not show the owners’ names or addresses, is not required by section D17-6.0 to be filed on or before the date of the first publication of the notice of foreclosure. In any event, if the requirement should be read that the affidavit is to be filed prior to that time, it is our further opinion that such requirement is directory and not mandatory, ihat the omission to comply therewith is not a jurisdictional defect, and that the proceeding is not thereby rendered invalid. (Cf. City of New Bochelle v. Closter, 269 App. Div. 1053, and Village of Pleasantville v. Gross, 272 App. Div. 932, affd. 297 N. Y. 707.) Order entered May 3, 1951, on reargument, modified by striking therefrom the second, third and fourth ordering paragraphs and by substituting therefor a provision that upon such reargument respondent’s motion is denied. As so modified, the order is affirmed, with $10 costs and disbursements to appellant. Appeal from the order entered April 6, 1951, dismissed, without costs. The order is not appeal-able. Nolan, P. J., Johnston, Adel, Wenzel and MacCrate, JJ., concur.  