
    RICHARD PANCOAST, et al., Respondents, v. JOHN Y. SPOWERS, Jr., Impleaded, &c., Appellant.
    
      Assignment for benefit of creditors, when held good as against levy under execution, the assignment being made and delivered prior, though not recorded till subsequent thereto.
    
    Before Truax and O’Gorman, JJ.
    
      Decided May 26, 1885.
    Appeal by defendant from judgment in favor of plaintiffs, entered upon the findings of a judge at special term.
    The complaint alleged, and the court found, that an assignment was made to the defendant, who thereupon proceeded to take possession of the assigned property ; that subsequently the plaintiffs recovered judgment against the assignors ; that execution was issued on the judgment to the sheriff of the city and county of New York, and a levy was made upon the assigned property ; and that thereafter "the assignment was filed and recorded in the office of the clerk of the city and county of New York, the place where said assignors, as copartners, carried on their business.
   The Court, at General Term, said :—“It was not necessary to the validity of the assignment that it should have been filed and recorded prior to the levy by the sheriff. The court of appeals has decided that a general assignment for the benefit of creditors takes effect from the time of its delivery ; that all requirements subsequent to the delivery are merely directory; and that an omission to obey any of them does not make the assignment void (Warner v. Jaffray, 96 N. Y. 248).

P. Q. Eckerson, for appellant.

John L. Logan, for respondent.

Opinion by Truax, J. ; O’Gorman, J., concurred.

Judgment reversed, and new trial ordered, with costs to appellant to abide event.  