Morse v. City of Revere
| Decision Date | 15 April 1924 |
| Citation | 248 Mass. 569,143 N.E. 621 |
| Parties | MORSE v. CITY OF REVERE. |
| 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.
Petition by Ella E. Morse, owner of a certificate of title on which there was entered as incumbrances four tax deeds to the City of Reverse, to have said memoranda stricken from the certificate on the ground that said tax deeds are invalid. From an order allowing the petition, the city appeals. Order affirmed.
S. R. Cutler, City Sol., of Boston, for appellant.
Wilmot R. Evans, Jr., of Boston, for appellee.
The plaintiff is the owner of a certificate of title of land upon which there have been entered as incumbrances four tax deeds to the city of Revere. The petition is brought to have these memoranda of incumbrances stricken from the certificate on the ground that the tax deeds are invalid.
On February 24, 1923, one Desmazes was the registered owner of the land in question. On that day he was notified by the city collector that the city ‘is advertising your property lot F-2, on Ocean avenue, Revere, Mass., for the nonpayment of taxes as the inclosed advertisement indicates.’ The inclosed advertisement, dated February 24, was of a sale of the land, to take place on March 20, 1923, for the nonpayment of taxes for the years 1916, 1917, 1918, 1919, 1920, and 1921. This advertisement was duly published on February 24, March 3, and March 10. On February 28, the land in question was conveyed by said Desmazes to the present petitioner and a certificate of title issued to the petitioner accordingly. The tax sales, being duly adjourned, took place April 6, 1923, when the land was conveyed to the city of Revere by four deeds duly filed for registration and entered on the petitioner's certificate of title as incumbrances. The four tax sales were made after more than two years had expired from October 1st in the year in which the taxes were due.
The petitioner contends that, when the sales took place, the lien for taxes had terminated. The respondent, relying on Abbott v. Frost, 185 Mass. 398, 70 N. E. 478, contends that the lien existed, and had not been terminated. G. L. c. 60, § 37, provides that taxes assessed on land shall be a lien from April 1st in the year of assessment, and the lien shall ‘terminate at the expiration of two years from October 1st in said year, if the estate has in the meantime been alienated and the instrument alienating the same has been recorded, otherwise it shall continue until a recorded alienation thereof. * * *’ The alienation of the land from the former owner to the petitioner was duly registered and a certificate of title issued to him. The instrument of alienation was duly recorded within the meaning of the statute. See Jenckes v. Court of Probate...
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Michaelson v. Silver Beach Imp. Ass'n, Inc.
...not merely to the 'Original certificate of title * * *' described in § 49. Support for this view may be found in Morse v. City of Revere, 248 Mass. 569, 571, 143 N.E. 621. If the conclusiveness prescribed in § 54 were denied to a transfer certificate, it would follow that each time a convey......
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Streeter v. City of Worcester
...no lien it had no tax title which it could foreclose. City of Worcester v. Bennett, 310 Mass. 400, 38 N.E.2d 647. See Morse v. City of Revere, 248 Mass. 569, 143 N.E. 621; Shruhan v. City of Revere, 298 Mass. 12, 9 N.E.2d Streeter was notified of the pendency of the first proceeding, to for......
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City of Worcester v. Bennett
...Revere, 298 Mass. 12, 14, 9 N.E.2d 411, 412. If it had no lien the city acquired no tax title which it can now foreclose. Morse v. Revere, 248 Mass. 569, 143 N.E. 621. When the original assessment was made in 1928 what is now G.L. (Ter.Ed.) c. 60, § 37, was in force and continued in force w......
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