Webber Lumber Co. v. Shaw
Massachusetts Supreme Judicial Court
Bill in equity, filed March 27,1905, by a corporation which on May 1, 1904, was the record owner of certain real estate in Clinton, against the collector of taxes of that town, to restrain him from the prosecution of an action for the collection of a tax assessed on the real estate on that day, and against Charles L. French and Walter P. Bowers, of Clinton, the purchasers at a foreclosure sale of the real estate subject to the tax, for subrogation to the rights of the…
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Bill in equity, filed March 27,1905, by a corporation which on May 1, 1904, was the record owner of certain real estate in Clinton, against the collector of taxes of that town, to restrain him from the prosecution of an action for the collection of a tax assessed on the real estate on that day, and against Charles L. French and Walter P. Bowers, of Clinton, the purchasers at a foreclosure sale of the real estate subject to the tax, for subrogation to the rights of the collector of taxes against the real estate. In the Superior Court the case came on to be heard before De Oourcy, J., who…
1Opinion of the CourtHammond, J.
On May 1, 1904, when the tax in question was assessed, the land was owned by the plaintiff subject to two mortgages given by some former owner. The tax was assessed to the plaintiff as the owner of the land, and although there was a lien upon the land the plaintiff was primarily liable for the tax. The lien on the land was simply security for its payment. As stated by Shaw, C. J. in Hayden v. Foster, 13 Pick. 492, 495, *367the purpose of giving such a lieu “ seems to have been to provide a further and additional security, in the form of a real pledge for the payment of taxes on real estate. It is…
2Cases cited1 opinion
- Greenhood v. MacDonaldMassachusetts Supreme Judicial Court · 1903
3Cited by15 opinions
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- Newell v. HadleyMassachusetts Supreme Judicial Court · 1910
- Foote v. CottingMassachusetts Supreme Judicial Court · 1907
- First Taxing District v. National Surety Co.Supreme Court of Connecticut · 1922
- Welch v. City of BostonMassachusetts Supreme Judicial Court · 1911
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