
    In the Matter of the Application of Esther H. Salzberg, Respondent, for Payment of an Award Made in the Matter of Acquiring Title to Cooper Avenue and Central Avenue in the Borough of Queens, City of New York. The Comptroller of the City of New York et al., Appellants; Title Guarantee and Trust Company, Respondent.
    (Submitted May 4, 1925;
    decided June 2, 1925.)
    
      Tax — street opening proceeding — payment of award — title of claimant derived through tax sale — unpaid taxes for years prior to those for which property was sold not a lien on property.“
    
      Matter of Salzberg, 212 App. Div. 44, affirmed.
    Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the second judicial department, entered December 5, 1924, which unanimously affirmed an order of Special Term directing the comptroller of the city of New York to pay to the petitioner an award made in street opening proceedings. The question was whether unpaid taxes for the years 1891 to 1897, both-inclusive, were valid and enforcible liens on the property in question, notwithstanding the transfer and the foreclosure of a tax lien for unpaid taxes on the same property for the years 1899 to 1910, both inclusive, through which claimant derived her title.
    
      
      George P. Nicholson, Corporation Counsel (Joel J. Squier, Joseph G. Matthews and Charles E. Clarke of counsel), for appellants.
    
      Hyman Rubin, Arthur P. Hilton and Clarence C. Ferris for respondent.
   Order affirmed, with costs, on opinion of Young, J., below.

Concur: Hiscock, Ch. J., Cardozo, McLaughlin, Crane, Andrews and Lehman, JJ. Absent: Pound, J.  