Taft v. Barrett
Supreme Court of New Hampshire
Writ or Entry. Facts found by a referee. The plaintiff’s title is a deed from G-. T., dated Sept. 1, 1878, and recorded Jan. 5, 1874. The land was sold April 4, 1874, to the defendant by the tax-collector, for non-resident taxes assessed in 1878. The defendant’s deed is dated April 5, 1875, and recorded June 7, 1875. The plaintiff’s grantor owned the land when the tax was assessed.
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Writ or Entry. Facts found by a referee. The plaintiff’s title is a deed from G-. T., dated Sept. 1, 1878, and recorded Jan. 5, 1874. The land was sold April 4, 1874, to the defendant by the tax-collector, for non-resident taxes assessed in 1878. The defendant’s deed is dated April 5, 1875, and recorded June 7, 1875. The plaintiff’s grantor owned the land when the tax was assessed. At the September term, 1875, the defendant moved that the tax record be so amended as to show the dates of the issue of the newspapers in which notice of the sale was published, and that only so much of the land…
1Opinion of the CourtClark, J.
It is unnecessary to cite authorities to show that a record or return may be amended, when the amendment is shown to be conformable to the truth. The referee has found that the facts in this case warrant the amendments asked for, and the only question that arises is, whether the plaintiff is in a position to object to the amendments. By the assessment of the tax in April, 1873, it became a charge upon the land. Bowles v. Clough, 55 N. H. 389; Dewey v. Stratford, 42 N. H. 282.
At the time when the plaintiff received a deed of the premises, Sept. 1,1873, they were subject to the statute lien. By…
2Cases cited5 opinions
- State v. JohnstonTennessee Supreme Court · 1847
- West School District v. MerrillsSupreme Court of Connecticut · 1838
- Chandler v. BradishSupreme Court of Vermont · 1851
- Adams v. HydeSupreme Court of Vermont · 1855
- Brown v. HoadleySupreme Court of Vermont · 1839
3Cited by2 opinions
- Maggiacomo v. DiVincenzoSupreme Court of Rhode Island · 1980
- Langley v. BatchelderSupreme Court of New Hampshire · 1899