§ 267. Idem.; where recovery is had against trust mortgagee.--In every
case where recovery is had personally against a trust mortgagee as
herein provided, and payment of the amount recovered has been made by
such trust mortgagee, or where such trust mortgagee has voluntarily paid
such tax, he shall be deemed to have and possess and to have become
subrogated to all the rights and interests in and to the tax lien
imposed by section two hundred and sixty-five hereof, and may enforce
the repayment of any such sum so paid by him with interest at the rate
of six per centum per annum and for that purpose may maintain an action
in his own name in any court in the state having jurisdiction, against
any person, association or corporation liable to pay such tax, or for
the sale of such mortgage and the debt secured thereby to which such
lien attaches.