Sawyer v. Mackie

• Decision Date: 11 May 1889
• Parties: SAWYER v. MACKIE.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

149 Mass. 269
21 N.E. 307

SAWYER
v.
MACKIE.

Supreme Judicial Court of Massachusetts, Suffolk.

May 11, 1889.

Exceptions from superior court, Suffolk county; CALEB BLODGETT, Judge.

Writ of entry by Charles W. Sawyer against Ellen Mackie, to recover house and land No. 153 D street, South Boston. Plea, nul disseisin. The demandant claimed title under two tax-collector's deeds, dated in 1885 and 1886, respectively. The statutory requirements necessary to the validity of these deeds were admitted by the tenant to have been complied with, except in regard to the person to whom the assessments were made. The assessments, being in 1884 and 1885, respectively, were to John O. Bradford. He acquired title to the property in 1862, and retained it till his death in 1879. At his death, and for many years prior thereto, he was a resident of Brooklyn, N.Y. At the date of the assessments there was in Massachusetts no record of his death, no probate proceedings had been instituted upon his estate, there was no evidence that the assessors had received any notice of his death, and the title stood in his name at the registry of deeds. The tenant was in possession on May 1, 1884, and also on May 1, 1885. The demandant contended that, the assessments having been made to John O. Bradford, he being the person appearing of record as owner of the real estate, he should be held to be the true owner thereof for the purposes of assessing and collecting the taxes, and that the assessments to him were consequently valid; but the court ruled that, inasmuch as said Bradford was dead, no valid assessment could be made to him, and directed a verdict for the tenant. To this ruling and direction the demandant excepted.

[149 Mass. 269]John P. Treadwell and Eugene B. Hagar, for demandant.

R. Lund and M.J. Creed, for tenant.

[149 Mass. 270]MORTON, C.J.

Our statute provides that “for the purpose of assessing and collecting taxes the persons appearing of record as owners of real estate shall be held to be the true owners thereof. Taxes on real estate shall be assessed, in the city or town...