Russell v. Deshon
Massachusetts Supreme Judicial Court
Bill in equity, filed May 18, 1877, and alleging the following facts: On May 27, 1874, Joseph F. Paul, the owner of a certain estate on Dartmouth Street, in Boston, conveyed it to one Rich, and on November 10, 1875, the plaintiff, by various mesne conveyances, became the owner of the estate.
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Bill in equity, filed May 18, 1877, and alleging the following facts: On May 27, 1874, Joseph F. Paul, the owner of a certain estate on Dartmouth Street, in Boston, conveyed it to one Rich, and on November 10, 1875, the plaintiff, by various mesne conveyances, became the owner of the estate. On May 1, 1874, a tax was assessed on the estate to Paul by the city of Boston, to the amount of $365.04. On September 7, 1874, the warrant, for the collection of the taxes assessed by the city of Boston for the year 1874, was committed, by manual delivery, to Frederick U. Tracy, then the collector of the…
1Opinion of the CourtSoule, J.
By the Gen. Sts. c. 11, § 38, assessors are required to commit the tax list to the collector within a reasonable time. By c. 12, § 22, it is provided that “ taxes assessed on real estate shall constitute a lien thereon for two years after they are committed to the collector; and may be levied by sale thereof, if the tax is not paid within fourteen days after a demand of payment *344made either upon the person taxed or upon any person occupying the estate; but the collector may sell real estate for taxes after two years have elapsed, unless the estate has been alienated in the mean time.” The…
2Cases cited2 opinions
- Clouston v. ShearerMassachusetts Supreme Judicial Court · 1868
- Kelso v. City of BostonMassachusetts Supreme Judicial Court · 1876
3Cited by12 opinions
- White v. GoveMassachusetts Supreme Judicial Court · 1903
- O'Hare v. DowningMassachusetts Supreme Judicial Court · 1880
- Parker v. MacCueSupreme Court of Rhode Island · 1934
- Davis v. City of BostonMassachusetts Supreme Judicial Court · 1880
- Dunbar v. KellyMassachusetts Supreme Judicial Court · 1905
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