Salisbury Beach Assoc. v. Assessors of Salisbury
| Decision Date | 03 January 1917 |
| Citation | 225 Mass. 399 |
| Parties | SALISBURY BEACH ASSOCIATES v. ASSESSORS OF SALISBURY. |
| Court | United States State Supreme Judicial Court of Massachusetts Supreme Court |
November 9, 1916.
Present: RUGG, C.
J., DE COURCY CROSBY, PIERCE, & CARROLL, JJ.
Mandamus. Practice Civil, Report.
Tax, Apportionment after assessment and before sale of land for payment of tax. Where a petition for a writ of mandamus was reported by a single justice
"for the consideration and determination of the full court, such order to be entered as law and justice may require," the reservation was treated as intended to report to the full court only the questions of law disclosed by the record, this being all that properly could be reserved or reported under R.L.c. 156, Section 7; c. 173, Section 105.
On a petition for a writ of mandamus to compel the assessors of a town under St 1909, c. 490, Part I, Section 88, to apportion a tax on a large tract of land from which various lots had been sold after the assessment of the tax, where it appeared that the first request for such apportionment was made more than two years and seven months after the assessment of the tax and more than five weeks after the lien for the taxes in the year of the assessment had expired as to parcels of land that had "in the meantime been alienated" under the provisions of
Section 36 of Part II of the same chapter, it was held that the statute did not apply to a request for an apportionment made after the lien for the collection of taxes on the portion of the land sold had expired, and that the petition for the writ must be denied.
PETITION, filed on February 1, 1916, by the trustees of the Salisbury Beach Associates for a writ of mandamus addressed to the assessors of the town of Salisbury commanding them to apportion the tax assessed for the year 1913 upon the land of the petitioners alleging that the land had been divided both by sale and mortgage after the tax of 1913 had been assessed, that the division had been recorded in the registry of deeds, that a portion of the tax assessed for the year 1913 on the land remained unpaid and that no part of the land ever had been advertised for sale for the payment of such tax, that the petitioners on November 8, 1915, had filed with the assessors a written request for such apportionment and on December 18 1915, had filed a like request as to a certain lot not included in a mortgage which covered the rest of the petitioners' land.
The case came on to be heard before Loring, J., who at the request of the parties reported it upon the pleadings and an agreed statement of facts "for the consideration and determination of the full court, such order to be entered as law and justice may require."
St. 1909, c.
490, Part I, Section 88, is as follows: "If real estate is divided by sale, mortgage, upon a petition for partition or otherwise after a tax has been assessed thereon and such division has been duly recorded in the registry of deeds, the assessors at any time before said real estate has been sold for payment of taxes upon the written request of the owner or mortgagee of any portion thereof, shall apportion said tax and the costs and interest accrued thereon upon the several parcels thereof, in proportion to the value of each, and only the portion of said tax, interest and costs so apportioned upon any such parcel shall continue to be a lien upon it; and the owners or mortgagees shall be liable only for the tax apportioned upon the parcel owned in whole or in part by them respectively."
Part II, Section 36, of the same statute is as follows: ...
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Salisbury Beach Assocs. v. Evans
... ... Loring, Judge.Petition for mandamus by the Salisbury Beach Associates against William M. Evans and others, Assessors of the Town of Salisbury. On report for determination of the full court. Petition dismissed.Walter Coulson and [225 Mass. 400]A. N. Frost, both of ... ...