Curtiss v. Inhabitants of Sheffield
Massachusetts Supreme Judicial Court
Two bills in equity, filed on June 27, 1910, to set aside tax deeds of two parcels of land in Sheffield in which the plaintiff owned an undivided seven ninths interest, alleging that such deeds were void by reason of the invalidity of the assessment of the taxes for the years 1904 and 1905, for the non-payment of which the tax sales were made.
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Two bills in equity, filed on June 27, 1910, to set aside tax deeds of two parcels of land in Sheffield in which the plaintiff owned an undivided seven ninths interest, alleging that such deeds were void by reason of the invalidity of the assessment of the taxes for the years 1904 and 1905, for the non-payment of which the tax sales were made. The cases were referred to Sanborn Gove Tenney, Esquire, as master, and afterwards were heard on the plaintiff’s exceptions to the master’s report by Irwin, J., who in each of the cases made a decree overruling the exceptions to the master’s report and…
1Opinion of the CourtHammond, J.
The general findings of the master that none of the taxes have been paid and that no tender of the amounts due has been made are justified by the subsidiary findings set out in the report, and must stand. So far therefore as the plaintiff relies upon payment or tender he fails.
He contends, however, that the deeds are void by reason of irregularities in the proceedings of assessment and sale; and in support of this contention he alleges that the assessments made upon the two lots named in the bill in the first case were illegal because, the lots being owned by tenants in common, the tenants…
2Cases cited10 opinions
- Ronkendorff v. Taylor's LesseeSupreme Court of the United States · 1830
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
- Russell v. LangSupreme Court of Louisiana · 1898
- Payne v. DanleySupreme Court of Arkansas · 1857
- State v. RandSupreme Court of Minnesota · 1888
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3Cited by15 opinions
- City of Boston v. Quincy Market Cold Storage & Warehouse Co.Massachusetts Supreme Judicial Court · 1942
- Collector of Taxes v. Revere Building, Inc.Massachusetts Supreme Judicial Court · 1931
- Crocker-McElwain Co. v. Assessors of HolyokeMassachusetts Supreme Judicial Court · 1937
- Assessors of Boston v. NealMassachusetts Supreme Judicial Court · 1942
- Smithey v. ShambaughTexas Supreme Court · 1935
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