City of Lynn v. Lynn Commercial Realty Co.

Decision Date25 May 1934
Citation190 N.E. 538,286 Mass. 368
PartiesCITY OF LYNN v. LYNN COMMERCIAL REALTY CO. et al.
CourtUnited States State Supreme Judicial Court of Massachusetts Supreme Court

OPINION TEXT STARTS HERE

Appeal from Land Court, Essex County; C. T. Davis, Judge.

Proceeding by City of Lynn against Lynn Commercial Realty Company and another to foreclose rights of redemption under tax title acquired by the city. From decisions adjudging that the tax title was valid, the respondents appeal.

Affirmed.

L. F. Davis and E. J. Canning, both of Lynn, for defendants.

Patrick F. Shanahan, City Sol., and J. M. Cashman, Asst. City Sol., both of Lynn, for plaintiff.

FIELD, Justice.

This is a petition brought in the Land Court by the city of Lynn for the foreclosure of rights of redemption under a tax title acquired by the petitioner for taxes assessed for the year 1929 on land of the Lynn Commercial Realty Company. G. L. (Ter. Ed.) c. 60, §§ 64-78. The Lynn Commercial Realty Company and Merton C. Grush, trustee, alleged mortgagee, questioned the validity of the petitioner's tax title on the ground of noncompliance with G. L. c. 60, § 16, as amended, which provides in part that ‘The collector shall, before selling the land of a resident, or non-resident, * * * for his tax, serve on him a statement of the amount thereof with a demand for its payment.’ G. L. c. 60, § 37, provides in part that ‘No tax title shall be held to be invalid by reason of any errors or irregularities in the proceedings of the collector which are neither substantial nor misleading.’ The judge of the Land Court made a decision in which he ruled that the tax title was not invalidated by error or irregularity in the demand. From this decision appeals were taken.

The decision of the Land Court contained the following findings and rulings: ‘The demand was as follows: ‘Collector's Office. Page 712-8 Lynn, Mass., Mar. 24, 1930 To Charles R. Adams, Treasurer c/o Lynn Commercial Realty Co. 11 Stewart St. Lynn, Mass. (Assessed Lynn Commercial Realty Company) In compliance with the statute I hereby demand of you payment of Twenty-eight Hundred Ninety and 50/100 dollars, that being the amount of Tax assessed for the year 1929 on the estate in this city, No. 11-17, rear 11-17 Stewart Street * * * Lot of Land containing about 16,440 square feet and the buildigs thereon square feet and the buildings thereon assessment. You are hereby notified that if said amount, together with the interest, legal costs and charges thereon, is not paid within fourteen days...

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11 cases
  • City of Boston v. Barry
    • United States
    • United States State Supreme Judicial Court of Massachusetts Supreme Court
    • 1 Marzo 1944
    ...c. 60, § 37, as amended by St.1941, c. 84, and as appearing in St.1943, c. 478, § 1. City of Lynn v. Lynn Commercial Realty Co., 286 Mass. 368, 190 N.E. 538;City of Fall River v. Conanicut Mills, 294 Mass. 98, 1 N.E.2d 36;City of Boston v. Lynch, 304 Mass. 272, 275, 23 N.E.2d 466;City of Ma......
  • City of Boston v. Barry
    • United States
    • United States State Supreme Judicial Court of Massachusetts Supreme Court
    • 1 Marzo 1944
    ... ... 1941, c. 84, and as appearing ... in St. 1943, c. 478, Section 1. Lynn v. Lynn Commercial ... Realty Co. 286 Mass. 368 ... Fall River v. Conanicut ... ...
  • Hilde v. Dixon
    • United States
    • Appeals Court of Massachusetts
    • 2 Noviembre 1983
    ...was "substantial" or "misleading." Cases holding an error insubstantial and not misleading include: Lynn v. Lynn Commercial Realty Co., 286 Mass. 368, 369-370, 190 N.E. 538 (1934) (demand addressed to Charles R. Adams, Treasurer c/o Lynn Commercial Realty Co., rather than to the corporation......
  • Bartevian v. Cullen
    • United States
    • United States State Supreme Judicial Court of Massachusetts Supreme Court
    • 3 Marzo 1976
    ...308 Mass. 72, 75, 30 N.E.2d 896 (1941); Franklin v. Metcalfe, 307 Mass. 386, 389, 30 N.E.2d 262 (1940); Lynn v. Lynn Commercial Realty Co., 286 Mass. 368, 370, 190 N.E. 538 (1934). The defendant argues further that the statutory pattern should be construed consistently with the statutory pu......
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