Hill v. Bacon
Massachusetts Supreme Judicial Court
Contract on the covenant of freedom from incumbrances and the covenant of warranty in a deed of land in Brookline from the defendant to the plaintiff, dated April 30,1869. The case was submitted to the judgment of the Superior Court, and, on appeal, of this court on the following agreed facts : On the morning of May 1, 1869, the defendant was the owner and in possession of the land described in the deed, and continued to be the owner and in possession thereof until one…
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Contract on the covenant of freedom from incumbrances and the covenant of warranty in a deed of land in Brookline from the defendant to the plaintiff, dated April 30,1869. The case was submitted to the judgment of the Superior Court, and, on appeal, of this court on the following agreed facts : On the morning of May 1, 1869, the defendant was the owner and in possession of the land described in the deed, and continued to be the owner and in possession thereof until one o’clock in the afternoon of that day, when he signed, acknowledged and delivered the deed to the plaintiff; and the…
1Opinion of the CourtWells, J.
Taxes are assessed as of the first, day of May in each year; and, on real estate, “ to the person who is either the owner or in possession thereof' on the first day of May.” Gen. Sts. c. 11, § 8. They “ constitute a lien thereon for two years after they are committed to the collector.” Gen. Sts. e. 12, § 22. To be effectual, this lien must relate back to the first day of May. Such, doubtless, was the intent, and should be the construction of this provision of law; although practically the tax is not assessed until some weeks or perhaps months later.
It is agreed that the defendant “ was the…
2Cited by10 opinions
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
- Abbott v. FrostMassachusetts Supreme Judicial Court · 1904
- Silverblatt v. LivadasMassachusetts Supreme Judicial Court · 1960
- Cooper v. Island Realty Co.Hawaii Supreme Court · 1904
- Davis v. BeanMassachusetts Supreme Judicial Court · 1874
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