
    Andrew J. Reese et al., Respondents, v. Halsey F. Northrup, Appellant.
    
      Jieese v. Northrup, 88 App. Div. 621, affirmed.
    (Argued October 3, 1904;
    decided October 18, 1904.)
    Appeal, by permission, from a judgment of the Appellate Division of the Supreme Court in the fourth judicial department, entered December 3, 1903, which affirmed an interlocutory judgment of Special Term overruling a demurrer to the complaint.
    The following questions were certified:
    1. Could the lauds described in the complaint herein be legally sold for the arrears of taxes in question, without a re-assessment of the same, and charging the said lands therewith, as provided by section 89 of the General Tax Law of this state ?
    
      2. Does the special act under consideration, to wit, chapter 229 of the Laws of 1879, provide a perfect and complete system for the sale of lands for all unpaid taxes, annually, in the counties of Chautauqua and Cattaraugus %
    
    3. Was the sale of said lands involved in this action a valid, legal and effectual sale of the premises described in the complaint ?
    .£! T>. Northrup for appellant.
    
      William V. Smith for respondents.
   Judgment affirmed, with costs; first and third questions certified answered in the negative, and second question not answered; no opinion.

Concur: Cullen, Ch. J., O’Brien, Haight, Martin, Yann and Werner, JJ. Absent: Gray, J.  