Sherwin v. Wigglesworth
Massachusetts Supreme Judicial Court
Contract by the collector of the city of Boston against the executors of the will of Edward Wigglesworth, to recover taxes and betterments assessed upon several parcels of land in Boston formerly belonging to the defendant’s testator.
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Contract by the collector of the city of Boston against the executors of the will of Edward Wigglesworth, to recover taxes and betterments assessed upon several parcels of land in Boston formerly belonging to the defendant’s testator. Writ dated November 8, 1878. The case was submitted to this court on agreed facts, in substance as follows: Edward Wigglesworth was the owner of all the land in question on April 15, 1873, and thereafter until it was taken by the United States for a post-office, in pursuance of the U. S. St. of March 3, 1873, and of the St. of 1873, c. 189. On April 16, 1873, a…
1Opinion of the CourtGray, C. J.
By the provisions of the act of Congress of March 3, 1873, and of the statute of the Commonwealth of 1873, c. 189, the title in land taken for the post-office in Boston does not vest in the United States until the assessment and payment of the damages thereby occasioned to the owners of the land. But the title which is purchased by and vests in the United States is the title as it existed when the petition for the valuation of the land was filed by the agent of the government. The time necessary to complete the judicial proceedings does not change the subject or the measure of compensation,…
2Cases cited2 opinions
- Old Colony Railroad v. MillerMassachusetts Supreme Judicial Court · 1878
- Burt v. Merchants' InsuranceMassachusetts Supreme Judicial Court · 1874
3Cited by11 opinions
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
- H. H. Brown Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- City of Long Beach v. AistrupCalifornia Court of Appeal · 1958
- Imbescheid v. Old Colony RailroadMassachusetts Supreme Judicial Court · 1898
- Milmar Estate, Inc. v. Borough of Fort LeeNew Jersey Superior Court Appellate Division · 1955
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