Hodsdon v. Weinstein

• Decision Date: 26 February 1925
• Citation: 146 N.E. 675,251 Mass. 440
• Parties: HODSDON v. WEINSTEIN et al.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

251 Mass. 440

146 N.E. 675

HODSDON

v.WEINSTEIN et al.

Supreme Judicial Court of Massachusetts, Plymouth.

Feb. 26, 1925.

Appeal from Land Court, Plymouth County; Corbett, Judge.

Petition under G. L. c. 60, § 65, by Ida M. Hodsdon against Abraham Weinstein and others, for foreclosure of right of redemption of tax title acquired by sale of land for taxes. Petition was ordered dismissed, and petitioner appeals. Order reversed.

A. W. Eldredge, of Boston, for petitioner.

M. Witte, of Boston (A. H. Weinstein, of Boston, on the brief), for respondent.

CROSBY, J.

This is a petition brought in the Land Court under G. L. c. 60, § 65, for foreclosure of all rights of redemption of a tax title acquired by a sale of land for taxes. The petition was ordered dismissed and the case is before this court on an appeal from that order. The statute provides, in part, that:

‘After two years from a sale or taking of land for taxes, whoever then holds the title thereby acquired may bring a petition in the land court for the foreclosure of all rights of redemption thereunder. * * *’

The material facts as shown by the record are as follows: On April 1, 1917, the land in question was owned by one O'Brien and the tax for that year was assessed to him by the assessors of the town of Hull. In 1919 one Waterhouse, who was the collector of taxes, sold the property for nonpayment of the tax assessed in 1917, to the petitioner and executed and delivered to her a tax deed dated September 29, 1919, which was duly recorded. No question is raised as to the validity of the assessment, or the sale, or the petitioner's title acquired thereunder. On December 17, 1917, O'Brien, by deed, conveyed the premises to one Martin, who mortgaged them to the respondent Columbia Trust Company; the mortgage is dated December 30, 1920. Martin, by deed dated July 15, 1921, conveyed the property to the respondents Weinstein and wife as tenants by the entirety. On March 7, 1921, at the annual town meeting one Jeffrey was duly elected collector of taxes for the town and qualified as such on the same day. On July 11 following, a certificate was made and delivered by Waterhouse as collector of taxes to Martin; it was duly recorded in the Registry of Deeds on July 20, 1921, and recites that the latter has paid to Waterhouse certain amounts therein stated to redeem the property from the tax sale; also that Martin is a person having an interest in the property, is the owner thereof, and as such desires to redeem the same from the sale in pursuance of G. L. c. 60, § 62.

Section 62 provides, among other things, that any person having an interest in land taken or sold for nonpayment of taxes may within two years redeem the same by paying or tendering to the collector the amount of the tax, all intervening taxes and certain other charges, fees, and interest therein specified, or by paying to the purchaser or his legal representatives or assigns the original sum and intervening taxes paid by him and interest. ‘He may redeem the land by paying to the collector the sum which he would be required to pay to the purchaser, with one dollar additional.’ Section 63 of the same chapter further provides, in part, that the collector shall receive any money paid to him and give to the person paying it a certificate specifying the amount paid, and shall on demand pay over all money so paid to the person entitled thereto except that he shall retain one dollar for the use of the town and shall account to it therefor. The sole question presented is whether the certificate given by Waterhouse as ‘collector of taxes' to Martin, the predecessor in title of the present owners, was a...