Rogers v. Nichols
Massachusetts Supreme Judicial Court
Bill in equity, filed August 27, 1903, to enjoin the collector of taxes of the city of Everett from receiving any money from one Annie C. Bartlett under St. 1902, c. 443, in redemption of certain land sold for taxes or giving her any certificate of such payment. The Superior Court made a decree dismissing the bill; and the plaintiff appealed.
1Opinion of the CourtBralby, J.
Between May 1, 1901, the date when the tax was assessed on the estate described in the bill, and June 8, 1903, the date of sale to the plaintiff, the statutory provisions relating to the redemption of lands sold for the payment of taxes had been changed. St. 1888, c. 390, §§ 57, 58, 59, subsequently R. L. c. 13, §§ 58, 60, 61. St. 1902, c. 443.
The plaintiff seeks to have this last statute, which wrought this change, declared unconstitutional. It provided that the person entitled to redeem from a tax sale might make the requisite tender for redemption to the collector of taxes, who-should then…
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