Rogers v. City of Lynn

• Decision Date: 04 January 1909
• Citation: 86 N.E. 889,200 Mass. 354
• Parties: ROGERS v. CITY OF LYNN.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

200 Mass. 354

86 N.E. 889

ROGERS v. CITY OF LYNN.

Supreme Judicial Court of Massachusetts, Essex.

January 4, 1909

The following is the agreed statement of facts:

'The defendant is a municipal corporation in said county of Essex. Chapter 367, p. 291, of the Acts of 1900 was accepted by the voters of the said city as therein provided, and took full effect on the first Monday of January, 1901. On September 1, 1900, Hartwell S. French collector of taxes for the said defendant city of Lynn offered for sale a certain parcel of land situated on Evelyn street in said city at a duly advertised tax sale to enforce payment of taxes assessed to Georgianna Elliott thereon for the year 1898. At the time of this tax sale on September 1st above mentioned, the defendant city held tax deeds of said property in the form prescribed by statute dated respectively October 12, 1896, September 20, 1897 September 12, 1898, and September 18, 1899, for taxes assessed to said Georgianna Elliott for the years 1894, 1895, 1896 and 1897 respectively. The plaintiff, Rogers, was the highest bidder at said tax sale, and said French as said collector gave to the plaintiff a tax deed in proper form of said land. Said tax deed bore date of September 14, 1900, and was acknowledged on said September 14, 1900, and was recorded on September 25, 1900. The defendant gave to the plaintiff a release deed without covenants, signed, sealed, executed and delivered in the name and in behalf of defendant by its then mayor, purporting to convey to the plaintiff all the right, title and interest acquired by the defendant under the four tax deeds first above referred to. Said deed bore date of October 15, 1900, was acknowledged on said October 15, 1900, and was recorded on October 29, 1900. The consideration for the last-named deed was the sum of $176.84, which was on September 15, 1900, paid by the plaintiff to the defendant therefor and appropriated by defendant to its own use, the amount so paid being the amount due to the city of Lynn under the said four tax sales. On June 10, 1902, the plaintiff demanded of the defendant said sum of $176.84, being the consideration of said deed to him dated October 15, 1900. This demand the defendant has neglected and refused to comply with.

'On August 31, 1901, Hartwell S. French, collector of taxes for the said defendant city of Lynn, offered for sale a certain parcel of land situated on High street in said city at a duly advertised tax sale to enforce payment of taxes assessed to Malinda A. Walker thereon for the year 1899. At the time of this tax sale, August 31st, above mentioned, the defendant city held tax deeds of said High street land in the form prescribed by statute, dated respectively September 20, 1897 September 12, 1898, September 20, and September 14, 1900, for taxes assessed to said Malinda A. Walker for the years 1895, 1896, 1897, and 1898, respectively. The plaintiff, Rogers, was the highest bidder at the said tax sale, which took place August 31, 1901, and said French as said collector in accordance with said sale gave to the plaintiff a tax deed in proper form of said High street land. Said last-mentioned tax deed bore date of September 11, 1901, was acknowledged on September 12, 1901, and recorded on September 26, 1901. The defendant gave to the plaintiff a release deed without covenants, signed, sealed, executed and delivered in the name and in behalf of defendant by its then mayor, purporting to convey to the plaintiff all right, title and interest acquired by the defendant under the four tax deeds above referred to, which are dated September 20, 1897, September 12, 1898, September 18, 1899, and September 14, 1900. Said release deed bore date of September 20, 1901, and was acknowledged on September 20, 1901, and was recorded on September 26, 1901. The consideration for the lastnamed deed was the sum $862.51, which was on September 13, 1901, paid by the plaintiff to the defendant therefor and appropriated by defendant to its own use, the amount so paid being the amount due to the city of Lynn under the said four tax sales. On June 10, 1902, the plaintiff...