Alexander v. Pitts
Massachusetts Supreme Judicial Court
This was a real action, tried before Dewey, J., and by him reported, for the consideration of the whole court, after a ver diet for the demandant. The tenant claimed title to the demanded premises, under a collector’s sale of the same for nonpayment of taxes, assessed on Mosely Clapp.
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This was a real action, tried before Dewey, J., and by him reported, for the consideration of the whole court, after a ver diet for the demandant. The tenant claimed title to the demanded premises, under a collector’s sale of the same for nonpayment of taxes, assessed on Mosely Clapp. To the validity of this title, the demandant, who claimed under a subsequent deed from Clapp, objected, among other reasons, because the tax assessed to Clapp upon real estate, was $3.30; but the advertisement and notice of sale by the collector stated the amount of tax on real estate at $4.12. The collector…
1Opinion of the CourtBigelow, J.
The tenant’s title in this case is derived from a sale of the estate by the collector for non-payment of a tax. To defeat the title thus acquired, various objections have been taken to the validity of the tax, and to the regularity of the proceedings of the collector in advertising and selling the demanded premises, all of which we have not found it necessary to consider, because there is one which is decisive of the present case.
By Rev. Sts. c. 8, §§ 24, 25, it is provided, that a collector of taxes shall give notice of the time and place of sale of any real estate taken for taxes, by an…
2Cases cited2 opinions
- Knox v. JenksMassachusetts Supreme Judicial Court · 1811
- Leverett v. ArmstrongMassachusetts Supreme Judicial Court · 1818
3Cited by1 opinion
- Warden v. BroomeCalifornia Court of Appeal · 1908