Swan v. Emerson
Massachusetts Supreme Judicial Court
Contract for money paid. Writ dated May 31, 1876. The case was submitted to the Superior Court upon the following agreed facts: One Woodbury, being the owner of a parcel of land in Lawrence, made a first mortgage thereof on May 16, 1872, to one Bartlett, a second mortgage thereof on May 23,1872, to one Moore, and a third mortgage thereof on June 14, 1872, to the defendant.
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Contract for money paid. Writ dated May 31, 1876. The case was submitted to the Superior Court upon the following agreed facts: One Woodbury, being the owner of a parcel of land in Lawrence, made a first mortgage thereof on May 16, 1872, to one Bartlett, a second mortgage thereof on May 23,1872, to one Moore, and a third mortgage thereof on June 14, 1872, to the defendant. Each of these mortgages contained the usual power of sale with liberty to the mortgagee to purchase at the sale, and was duly recorded. On October 28, 1872, the defendant entered on the land for breach of condition, and,…
1Opinion of the CourtGray, C. J.
It is not necessary in this case to decide whether, under the existing statutes, a tax assessed on real estate can be collected by distraint of goods, or arrest of the body, or action against the person taxed. See Rev. Sts. c. 8, §§ 3, 7, 11, 15, 19; Crapo v. Stetson, 8 Met. 393; Snow v. Clark, 9 Gray, 190; Gen. Sts. c. 12, §§ 3, 7, 13, 19.
lío arrest of the body can be made in any case, unless “ a person refuses or neglects for fourteen days after demand to pay his tax, and the collector cannot find sufficient goods upon which it may be levied.” Gen. Sts. c. 12, § 13. And no action of…
2Cases cited6 opinions
- Hall v. BlissMassachusetts Supreme Judicial Court · 1875
- Cochran v. GuildMassachusetts Supreme Judicial Court · 1870
- Farrington v. KimballMassachusetts Supreme Judicial Court · 1879
- Nichols v. BucknamMassachusetts Supreme Judicial Court · 1875
- Davis v. BeanMassachusetts Supreme Judicial Court · 1874
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Stone v. TilleyTexas Supreme Court · 1907
- Dunham v. City of LowellMassachusetts Supreme Judicial Court · 1909
- Wood v. ButtonMichigan Supreme Court · 1919
- Equitable Trust Co. of New York v. KelseyMassachusetts Supreme Judicial Court · 1911
- Sucker v. CranmerSupreme Court of Minnesota · 1914
3 more not listed; retrieve them via the Exa API.