City of Boston v. Jenney
| Decision Date | 23 February 1933 |
| Parties | CITY OF BOSTON v. JENNEY. |
| Court | United States State Supreme Judicial Court of Massachusetts Supreme Court |
OPINION TEXT STARTS HERE
Appeal from Land Court, Suffolk County; C. T. Davis, Judge.
Proceeding on the petition of the City of Boston against Edwin C. Jenney, trustee, for foreclosure of a tax title. From a decision dismissing the petition, petitioner appeals.
Affirmed.
J. G. Wolff, Asst. Corp. Counsel, of Boston, for appellant.
M. R. Pihl, of Boston, for respondent.
This is a petition for foreclosure of a tax title. The material facts are as follows: The city collector sold the land here in question for nonpayment of taxes for the year 1926. The tax deed under said sale was taken over by the city of Boston. It now seeks to have the title thus acquired declared to be absolute. The respondent claims title under a tax sale made by the collector to his testator for nonpayment of taxes assessed upon the premises for the year 1922. The city of Boston held a tax deed of the premises made by the collector for nonpayment of taxes assessed for the year 1919. The collector made sales for nonpayment of taxes for the years 1923 and 1924 to one Hodsdon and delivered deeds therefor to her. Hodsdon later quitclaimed all the right, title and interest acquired thereunder to said testator. All the deeds were duly recorded. The respondent, on January 15, 1931, obtained a decree of the Land Court which declared the title obtained under the tax deed for sale for unpaid taxes of 1922 to be absolute. In that proceeding the city of Boston appeared, but no one contested the validity of the deed. Upon these facts the judge in the Land Court held that the city's deed was invalid and dismissed its petition. The city appeals.
We find no error. In Landers v. City of Boston, 267 Mass. 17, 165 N. E. 676, this court held that, by virtue of G. L. (Ter. Ed.) c. 60, § 61, where a town or city had purchased or taken real estate for payment of taxes, it could not later sell or take the premises for nonpayment of subsequent taxes, costs and interest, but must obtain them on the redemption or the foreclosure of the right of redemption under such taking or purchase; and that any subsequent sale or taking made before such redemption or foreclosure was invalid. That decision is controlling here. The sales made after the sale for the taxes of 1919 were uncalled for and invalid. The deed relied upon by the petitioner for the sale of 1926 was invalid. If it be suggested...
To continue reading
Request your trial
-
City of Boston v. Barry
... ... G. L. (Ter. Ed.) c. 60, Section 61, as amended, a sale for ... nonpayment of such subsequent taxes cannot be made, but ... satisfaction of such taxes must be obtained on redemption or ... else by enforcing a personal liability. Landers v ... Boston, 267 Mass. 17 ... Boston v. Jenney, 282 ... Mass. 168 ... Snow v. Marlborough, 301 Mass. 422 ... See ... also Boston v. Quincy Market Cold Storage & Warehouse Co ... 312 Mass. 638 , 655, 656 ... In Boston v ... Cable, 306 Mass. 124 , it was held that unless the ... collector certified to the treasurer a subsequent ... ...
-
Hopkins v. Comm'r of Internal Revenue
... ... loss deduction of $26,191 in 1941 on inherited property located at 1045 Fifth Avenue, New York City. (6) That petitioner was not entitled to an abandonment loss deduction of $27,600 in 1941 on ... Annotated Laws of Massachusetts, Vol. 2, Tax Law, ch. 60, Secs. 35, 30; see Boston Five Cents Sav. Bank v. City of Boston, 218 Mass. 181, 61 N.E.(2d) 124; Richardson v. Boston, 148 ... Jenney, 282 Mass. 168, 184 N.E. 464. Thus petitioner under the local law remained liable for the above ... ...
-
City of Chicopee v. Manset Realty Corp.
... ... Shea, of Chicopee Falls, for petitioner.L. A. Stone, of Springfield, and R. J. Rosa, of W. Springfield, for respondents.S. S. Dennis, of Boston, amicus curiae. RONAN, Justice.These are five petitions filed in the Land Court by the city of Chicopee under G.L.(Ter.Ed.) c. 60, 65, as amended by ... Chadwick v. Cambridge, 230 Mass. 580, 119 N.E. 958;Landers v. Boston, 267 Mass. 17, 165 N.E. 676;City of Boston v. Jenney, 282 Mass. 168, 184 N.E. 464. This section did not fix the duration of these liens. Hayden v. Foster, 13 Pick. 492.General Laws (Ter.Ed.) c. 60, 37, ... ...
-
Gaunt v. Arzoomanian
... ... Failure to ... notify the owner of land of a petition by a city in the Land ... Court to foreclose ... rights of redemption from a tax title held ... The facts ... are these: The petitioner claims title by deed from the city ... of Boston. The respondent claims title under a conveyance to ... him by one Brown. The city held a tax title ... as provided in Sections 64-75. Coughlin v. Gray, 131 ... Mass. 56, 57. Jenney v. Tilden, 270 Mass. 92 , 95 ... The mortgagees' right to redeem from the tax title was ... ...