Section 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.