Breare v. Board of Assessors of Peabody

Breare is over seventy years old. He had his domicil in Massachusetts for ten years prior to January 1, 1964. He owned a camp, garage, and four acres of land (the locus) in Peabody. The locus was assessed as of January 1, 1964, at a valuation of $2,500. The assessed value of all Breare’s real property does not exceed $14,000.

We assume (although this is not clear from the record) that Breare’s brief correctly states that the tax of $220.50 was assessed to one Skerry, to whom Breare had given a warranty deed of the locus in 1963. This deed in the statutory warranty deed form contained the…