Hammond v. Lovell
Massachusetts Supreme Judicial Court
Bill in equity to compel the defendant to pay certain taxes, to discharge two mortgages on the record, and to pay the damages occasioned to the plaintiff by the defendant’s neglect and refusal to do the acts so sought to be enforced. Hearing on bill and demurrer before W. Allen, J., who reserved the case for the consideration of the full court. The facts appear in the opinion.
1Opinion of the CourtMorton, C. J.
One of the conditions of the mortgages given, in 1874, by the plaintiff to the defendant, is that the mortgagor “ shall pay all taxes and assessments on the granted premises.” The principal question in this case is whether, under this stipulation, the plaintiff is bound to pay the taxes assessed for the year 1882 upon the amount of the interest as mortgagee.
A material change in the mode of taxing mortgaged real estate was made by the St. of 1881, c. 304, reenacted in the Pub. Sts. c. 11, §§ 13 cf seq. Under these statutes, mortgagors and mortgagees are, for the purposes of taxation, to be…
2Cases cited2 opinions
- Walker v. WhittemoreMassachusetts Supreme Judicial Court · 1873
- Codman v. JohnsonMassachusetts Supreme Judicial Court · 1870
3Cited by6 opinions
- Carpenter v. Suffolk Franklin Savings BankMassachusetts Supreme Judicial Court · 1973
- Crocker-McElwain Co. v. Assessors of HolyokeMassachusetts Supreme Judicial Court · 1937
- Wiggin v. Lowell Five Cent Savings BankMassachusetts Supreme Judicial Court · 1938
- Pearmain v. Massachusetts Hospital Life InsuranceMassachusetts Supreme Judicial Court · 1910
- Harris Realty Co. v. EpsteinMassachusetts Supreme Judicial Court · 1929
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