Jennings v. Collins
Massachusetts Supreme Judicial Court
Writ of entry by the guardian of the minor heirs of Francis M. Jennings, in their behalf, to recover two lots of land in Arlington.
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Writ of entry by the guardian of the minor heirs of Francis M. Jennings, in their behalf, to recover two lots of land in Arlington. In the superior court it was agreed that the demanded premises, numbered lots 64 and 66, were formerly part of a large tract of land owned by Nahum Packard, which, prior to July 2, 1855, he divided into house lots numbered from 1 to 100, and, with five other of these lots, were conveyed by Packard to Jennings by warranty deed on that day; and that, prior to 1862, the latter died seised of the same. It was also agreed that in 1862 the five other lots were…
1Opinion of the CourtWells, J.
The land for which this suit is brought, and a similar parcel belonging to Nahum Packard, were assessed together, by one joint valuation, to Nahum Packard. Packard informed the assessors that he did not own the lots numbered 64 and 66, and thereupon, by an informal apportionment, he was allowed to pay so much of the joint tax as was supposed properly to belong to his two lots. The balance of the tax, without any reassessment or change in the assessor’s lists, the collector was directed to enforce against the other two lots. The first question is, whether the tax so assessed constituted a lien…
2Cited by23 opinions
- City of Lowell v. County CommissionersMassachusetts Supreme Judicial Court · 1890
- Lombard v. MorseMassachusetts Supreme Judicial Court · 1891
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
- H. H. Brown Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Boston Rubber Shoe Co. v. City of MaldenMassachusetts Supreme Judicial Court · 1914
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