Mechanics Savings Bank v. Collector of Taxes

St. 1923, c. 391, approved May 15, 1923, which with amendments immaterial to the present cases appears in G. L. (Ter. Ed.) as c. 40, §§ 42A-42F, created a lien upon real estate in favor of a city or town for “rates and charges’- for water supplied “to any real estate at the request of the owner or tenant, including interest and costs thereon, as established by local regulations, ordinances or by-laws,” if such rates and charges “are not paid within sixty days after their due date.” § 42A. The hen “shall take effect upon the filing for record in the registry of deeds” of a prescribed statement…