City of Newton v. Noone

This is a petition, brought in 1939, by the city of Newton to foreclose all rights of redemption in a parcel of registered land taken by the city in 1937 for non*375payment of the tax of 1932. A mortgagee defends. The city had received a tax deed in 1932 upon a tax sale for nonpayment of the tax of 1931, but had mistakenly recorded that deed as though the land were not registered, and consequently that deed became void because not seasonably registered. Boston v. De Grasse, 317 Mass. 523. That tax deed therefore constituted no impediment to the tax taking in 1937 for nonpayment of the tax of…