Kowalczyk v. Town of Blackstone

The defendants, the town of Blackstone and its board of selectmen, appeal from a judgment declaring that the plaintiff, who is the elected tax collector and treasurer of the town, is entitled to retain for her own use the fees and charges specified in G. L. c. 60, § 15 — primarily demand and warrant fees and charges for collection of delinquent local taxes. The judge decided that the plaintiff was entitled to the fees and charges; he relied for this conclusion primarily on the language of G. L. c. 60, § 2, which differentiates between the taxes and interest recovered by the collector (“[the…