Commonwealth Investment Co. v. Inhabitants of Brookline

On the first day of April, 1927, the petitioner was the owner of certain real estate in Brookline. The property was assessed for $250,000. The collector of taxes advertised the premises for sale and on January 18, 1928, they were offered for sale. As no one bid an amount equal to the tax and charges, the collector made public declaration of the fact, and gave notice that he purchased for the town the same premises as offered for sale at the amount of the tax and charges and expenses of the levy and sale, “the same not having been paid by the owner.” The total amount of the tax, interest and…