Sol #1251 — Seven 1853 tax-sale entries, 31,800 acres; 1857 rescue was a bill
A reproduced January 9, 1857 New York Comptroller’s schedule (L. Burrows) identifies seven November 1853 tax-sale entries for lands in Cattaraugus County attributed to Seneca people, sold for unpaid highway taxes assessed 1845–48. Two entries (14,600 acres) were bid in for the State; five (17,200 acres) were privately sold and later conveyed. Total 31,800 acres.
| Reservation / place | Acres | Bidder / amount | Later deed |
|---|---|---|---|
| Allegany / Carrollton | 6,000 | State, $438.14 | — |
| Allegany / Cold Spring | 8,600 | State, $806.67 | — |
| Allegany / Little Valley | 9,000 | Harvey Baldwin, $762.37 | Jun 11 1856 → N. W. Pendergast |
| Allegany / Randolph | 2,400 | Harvey Baldwin, $101.70 | Jan 3 1856 → Baldwin |
| Allegany / South Valley | 2,400 | Harvey Baldwin, $48.81 | Jun 11 1856 → Pendergast |
| Cattaraugus / lots | 2,200 | Harvey Baldwin, $108.69 | Jan 3 1856 → Baldwin |
| Cattaraugus / lots | 1,200 | John Kiersted Jr., $61.30 | Jan 4 1856 → Kiersted |
Seven bid amounts sum to $2,327.68 — not the petition’s or committee’s stated redemption figure. Comptroller noted ordinary statutory redemption expired Nov 25 1855; that is a qualified office observation, not a judicial determination of treaty title or removal of occupants.
A January 1, 1857 special-council memorial alleged notices covering 13,300 acres and $1,400.70 by May 15 1857 — petitioners’ representations, not independently proved; 13,300 / $1,400.70 ≠ 31,800 / $1,491.55 (committee). Divergence unresolved.
The January 22, 1857 Senate Judiciary Committee (Mr. Noxon) recommended State redemption and protection against future tax assessments, concluding 1845–48 taxes after the 1842 treaty lacked authority. Accompanying Senate Bill No. 85 was reported, read twice, and committed to the committee of the whole — present-tense drafting is proposed language, not evidence of enacted release, treasury payment, certificates, or actual redemption.
Unresolved: original notices, tax rolls, 1856 deeds, two redemption calculations’ relationship, legal basis of 1845–48 assessments, Bill 85’s legislative fate, subsequent redemption/reimbursement/litigation/possession changes. Standing three hundred seventy-nine held.