City of Boston v. Cable
Decision Date | 28 May 1940 |
Citation | 27 N.E.2d 699,306 Mass. 124 |
Court | United States State Supreme Judicial Court of Massachusetts Supreme Court |
Parties | CITY OF BOSTON v. GRACE F. CABLE & others. |
April 2, 1940.
Present: FIELD, C.
J., DONAHUE LUMMUS, QUA, & RONAN, JJ.
Tax, Redemption. Interest.
Section 61, St. 1934, c. 48, should be added to the principal of the tax in ascertaining the amount to be paid for redemption although it was not included in the amount certified.
PETITION, filed in the Land Court on December 9, 1938, for foreclosure of the right of redemption from a tax title.
The case was heard by Courtney, J.
S. S. Dennis Assistant Corporation Counsel, (N.
Moger, Assistant Corporation Counsel, with him,) for the petitioner.
M. H. Sullivan, (R.
E. Sullivan with him,) for the respondents.
L. F. Davis, by leave of court, submitted a brief as amicus curiae.
This is a petition filed under G.L. (Ter. Ed.) c. 60, Section 65, in the Land Court, to foreclose a tax title which the petitioner acquired on June 7, 1935, at a sale for the nonpayment of taxes assessed for 1933. The answer of the respondents, in accordance with G.L. (Ter. Ed.) c. 60 Section 68, includes an offer to redeem, and the sole issue is the amount of money the respondents should pay in order to redeem the land. The respondents appealed from a decision of the judge of the Land Court fixing this amount and from the denial of certain requests for rulings.
The statute G.L. (Ter. Ed.) c. 60, Section 61, as amended, so far as now material, by St. 1934, c. 48, provides that A sale or taking by the town for the payment of such subsequent taxes is no longer necessary. Landers v. Boston, 267 Mass. 17 . Boston v. Jenney, 282 Mass. 168 . Snow v. Marlborough, 301 Mass. 422 . A person is not entitled to redeem the land from the taking or purchase made by the town unless he pays such subsequent taxes as have been duly certified by the collector to the treasurer, together with costs and interest.
The respondents contend that the judge of the Land Court has erred in determining the amount due upon the redemption of the land by including the amount of all taxes assessed subsequently to the tax for the year 1933 for which the sale was made to the petitioner, because, as they urge, such subsequent taxes were not certified in the manner prescribed by the statute.
The decision of the judge does not purport to set out all the material evidence and consequently we cannot determine whether the findings were warranted by the evidence. Findings of fact made upon unreported evidence must stand. The question whether the general finding for the petitioner that it is entitled to be paid a certain amount upon the redemption of the land is, as matter of law, inconsistent with the specific findings is open for revision together with such questions of law as are apparent on the record. Webber v. Cox, 256 Mass. 595 . Willard v. Kimball, 277 Mass. 350 . Bacon v. Kenneson, 290 Mass. 14 . McCarthy v. Lane, 301 Mass. 125 . Morse v. Chase, 305 Mass. 504.
The judge found in reference to the taxes for the years 1934 to 1939 inclusive "that all these subsequent taxes were certified previous to September first of the year following that of their assessment with the exception of the tax for the year 1934 which tax was certified on December 9, 1935." He ruled that the provisions of the statute relative to certification of the tax not later than September first of the year following that of its assessment were only directory. Statutes imposing a lien upon the property of a citizen for the payment of a tax are strictly construed and the lien being the creature of the statute does not originate and continue in existence unless there has been a full compliance with the terms of the enabling statute. Apart from the statute there is no lien. City National Bank v. Charles Baker Co. 180 Mass. 40 . Dunham v. Lowell, 200 Mass. 468. Collector of Taxes of Boston v. Revere Building, Inc. 276 Mass. 576 . Shruhan v. Revere, 298 Mass. 12 . The statute does not require the tax to be certified; but if the tax is to be added to the amount that is to be paid upon redemption then the tax must be certified within the prescribed time. The validity of a charge to the taxpayer depends upon the performance by the city within the time designated by the statute of all the acts essential to the existence of the remedy. It is familiar law that, where a liability and a remedy for its enforcement are created by the same statute which requires the performance of some act within a designated time, the time for performance is a limitation of the right and not the remedy, so that the right is lost if the act is not performed within the defined period. McRae v. New York, New Haven & Hartford Railroad, 199 Mass. 418 . Crosby v. Boston Elevated Railway, 238 Mass. 564 . Sterling v. Frederick Leland & Co. Ltd. 242 Mass. 8 . L'Huilier v. Fitchburg, 246 Mass. 349 . Hester v. Brockton, 251 Mass. 41 . Bickford v. Furber, 271 Mass. 94 . Choate v. Assessors of Boston, 304 Mass. 298 .
The only subsequent taxes that are to be made a part of...
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Lynch v. City of Boston
...respect only in the fact that a decision relied upon by the petitioners was reached by this court on May 28, 1940. City of Boston v. Cable, 306 Mass. 124, 27 N.E.2d 699. But apart from the fact that this question might have been raised by the petitioners before it was decided in the Cable c......
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Lynch v. City of Boston
...v. Cable, 306 Mass. 124. But apart from the fact that this question might have been raised by the petitioners before it was decided in the Cable case, the decision in that case rendered over three months before the decree sought to be vacated was entered, and there is nothing in the record ......
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