
    The People ex rel. William H. Osborne, App’lt, v. Edward Gilon et al., Resp’ts.
    
      (Supreme Court, General Term, First Department,
    
    
      Filed December 29, 1890.)
    
    Municipal corporations—Assessments—Grantee after improvement COMPLETED.
    Relator became the owner of certain premises after a local improvement had been completed, but the assessment therefor was not completed until eighteen months after he received his deed. The assessment was made against relator as owner of the property. Reid, that he should have protected himself against liability therefor by proper covenants in his-purchase, and that the assessors could not be compelled to change the name on the assessment roll.
    Application for a reargument. For opinion on the appeal, see 30 N. Y. State Rep., 515.
    
      Truman H. Baldwin, for relator; G. L. Sterling, for resp’ts.
   Brady, J.

This matter was properly disposed of on the law controlling it both at special and general terms. It presents, it is-true, a seeming hardship upon the appellant, but he should have protected himself by proper covenants on his purchase. The persons who derived the benefit of the improvement and also the award for damages should doubtless be required to pay the assessment, although the subsequent owner is equally the recipient of the benefit for which he may be compelled to pay by reason of his purchase and his name appearing as owner on the tax books, the prior owner not having paid out of the indemnity given him by the award of damages. The vendors may have estimated the property including the payment to be made and avoided making such payment for that reason. We cannot nor can the city speculate as to these elements, nor is the latter required to determine who owns the property absolutely. We must leave the parties to secure themselves against assessments and taxes by proper agreements relating thereto.

Application for reargument denied.

Van Brunt, P. J., concurs.

Daniels, J.

A reargument would be without benefit to the appellant. The decision of the assessors cannot be reviewed or controlled by mandamus. The motion should be denied.  