Worcester v. City of Boston
Massachusetts Supreme Judicial Court
Bill in equity by a mortgagee, who had redeemed a parcel of land in Boston from a sale for taxes, to recover from the city the proceeds received from the sale after deducting the amount of the tax due and expenses, and also against George H. Reed, holding under the mortgagor, filed April 27,1900. The case was heard on the bill and answers and evidence by Lathrop, J., who found the following facts: 1. On or about June 30,1897, one Adolph Rissell, being then seised in fee of…
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Bill in equity by a mortgagee, who had redeemed a parcel of land in Boston from a sale for taxes, to recover from the city the proceeds received from the sale after deducting the amount of the tax due and expenses, and also against George H. Reed, holding under the mortgagor, filed April 27,1900. The case was heard on the bill and answers and evidence by Lathrop, J., who found the following facts: 1. On or about June 30,1897, one Adolph Rissell, being then seised in fee of the parcel of land before mentioned, borrowed from the plaintiff the sum of $3,000, and gave the plaintiff his promissory…
1Opinion of the CourtHammond, J.
The first question is, whether the plaintiff is the owner to whom, under St. 1888, c. 390, § 40, the city is directed to pay the balance of the proceeds of the sale, remaining after satisfying the taxes and charges.
The material part of this section reads thus: “ If the taxes are not paid the collector . . . may . . . sell the whole . . . of the land; and after satisfying the taxes and charges, he shall deposit the balance, if any, in the treasury of the city or town ; and such city or town shall pay such balance to the owner of the estate upon demand.”
Prior to the Revised Statutes, the…
2Cases cited6 opinions
- Wiggin v. HeywoodMassachusetts Supreme Judicial Court · 1875
- Union Institution for Savings v. City of BostonMassachusetts Supreme Judicial Court · 1880
- Farnsworth v. City of BostonMassachusetts Supreme Judicial Court · 1878
- Wood v. Inhabitants of WestboroughMassachusetts Supreme Judicial Court · 1886
- Windett v. Union Mutual Life InsuranceSupreme Court of the United States · 1892
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- City of Boston v. Quincy Market Cold Storage & Warehouse Co.Massachusetts Supreme Judicial Court · 1942
- Donovan v. City of HaverhillMassachusetts Supreme Judicial Court · 1923
- General Realty Improvement Co. v. City of New HavenSupreme Court of Connecticut · 1946
- Bates v. Boston Elevated Railway Co.Massachusetts Supreme Judicial Court · 1905
- Collector of Taxes v. Revere Building, Inc.Massachusetts Supreme Judicial Court · 1931
22 more not listed; retrieve them via the Exa API.