O'Donnell v. Town of Meredith
| Decision Date | 04 May 1909 |
| Citation | 73 A. 32,75 N.H. 272 |
| Parties | O'DONNELL v. TOWN OF MEREDITH. |
| Court | New Hampshire Supreme Court |
For other definitions, see Words and Phrases, vol.7, pp. 5939-5951; vol. 8, pp. 7778, 7779.]
Transferred from Superior Court, Belknap County; Stone, Judge.
Bill by Louis P. O'Donnell against the Town of Meredith to set aside a tax sale under Laws 1895, p. 425, c. 64, § 1, and to recover certain taxes, amounting to $36.94, which plaintiff paid as mortgagee. Case transferred to the Supreme Court without a ruling on an agreed statement of facts. Judgment for defendant, and case discharged.
In 1906 the plaintiff took a mortgage of an icehouse erected on leased land in Meredith. In 1907, the town taxed the mortgagor for the house and other personal property. He did not pay his taxes when due, and on December 2, 1907, the collector advertised the house for sale, and on January 16, 1908, sold it to the town for all the taxes assessed against the mortgagor. The plaintiff redeemed before February 2, 1908. He now insists that the sale is invalid because: (1) He was not legally notified of it; (2) the proceedings were begun prematurely; and (3) the collector had no lien on the house.
Walter S. Peaslee, for plaintiff.
Charles B. Hibbard, for defendant.
YOUNG, J. 1. The plaintiff paid the town before the time to notify him of the sale had expired, and therefore he is in no position to complain of want of notice. Pub. St. 1901, c. 61, § 8.
2. It was the mortgagor's duty to either pay his taxes, or to expose personal property within 14 days after he was notified of the tax; and, as he failed to do either, the collector was authorized to sell the house when and as he did, provided it is "real estate" within the meaning of section 13, c. 60, Pub. St. 1901, which is held to give the collector a lien on the mortgagor's real estate for all the taxes assessed against him Drew v. Morrill. 62 N. H. 23, 26.
3. Section 21. c. 61, Pub. St. 1901, makes such a building as the icehouse in question "real estate" within the meaning of section 13, c. 60, Pub. St. 1901. Consequently the collector had a lien upon it for all the mortgagor's taxes.
Case discharged. All concurred.
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