Cochran v. Guild
Massachusetts Supreme Judicial Court
Contract on a covenant against incumbrances in a deed from the defendant to the plaintiff of land in Boston. The case was submitted to the judgment of the superior court, and, on appeal, of this court, on facts agreed as follows: The deed was dated and delivered June 20,1868. The city, county and state taxes were assessed in Boston on the premises, May 1,1868, to the defendant, who was then owner.
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Contract on a covenant against incumbrances in a deed from the defendant to the plaintiff of land in Boston. The case was submitted to the judgment of the superior court, and, on appeal, of this court, on facts agreed as follows: The deed was dated and delivered June 20,1868. The city, county and state taxes were assessed in Boston on the premises, May 1,1868, to the defendant, who was then owner. The tax bill was issued as usual in the city of Boston, and committed to the collector, October 1,1868. Payment was demanded of the defendant, who refused to pay, and the plaintiff was obliged to…
1Opinion of the CourtChapman, C. J.
On May 1, 1868, when the taxes were as-
sessed, the land became liable for their payment. It is true that payment was not to be made till the tax bills should be made out and put into the hands of the collector, and all the necessary preliminary steps should be taken on his part. It is also true that they might be collected otherwise than by a sale of the land, and thus its liability might terminate, or it might cease by lapse of time. But they have not been paid otherwise, and the purchaser has been compelled to pay them. He was obliged to pay them in order to relieve the land from a…
2Cited by18 opinions
- Carr v. DooleyMassachusetts Supreme Judicial Court · 1876
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
- H. H. Brown Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Blackie v. HudsonMassachusetts Supreme Judicial Court · 1875
- Merriam v. GoodlettNebraska Supreme Court · 1893
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