210 Mass. 145 | Mass. | 1911
This is a suit in equity
Upon these facts the judge of the Superior Court ruled as matter of law, as we understand the memorandum, that the plaintiff was not entitled to redeem, and ordered that the bill be dismissed. The plaintiff’s appeal presents for determination the correctness of this ruling.
It may be assumed in favor of the defendant that if Adams, the purchaser at the tax sale, had complied with the provisions of R. L. c. 13, § 45 (now St. 1909, c. 490, Part II, § 46, in substance set out above) as to filing in public records identifying information respecting himself or his agent, and requiring the appointment of a local agent by a non-resident purchaser, and if he had not demanded more than his due in violation of St. 1909, c. 490, Part II. § 60, the plaintiff would have no standing in equity, and his rights to redeem would be barred by the two year period of limitation set forth in St. 1909, c. 490, Part II, § 59.
It does not appear as matter of law that any injustice will be wrought to the purchaser by holding the landowner entitled to bring a petition under these circumstances. The purchaser has failed in two particulars to comply with provisions of the tax law for the benefit of the landowner. One of these failures is matter of public record, so that everybody dealing with the title is charged with notice of it. There are no equities in his favor which prevent a full inquiry into the facts by a chancery court.
It has been held that a violation of § 45 does not invalidate the sale. Conners v. Lowell, 209 Mass. 111, 121. Unless a positive effect is given to the section by enabling the landowner to obtain equitable relief against a purchaser who has violated its terms, it will become for all practical purposes a dead letter. But such a result cannot be attributed to legislation of this
There are many cases which hold that acts to be performed by the purchaser after the sale are in the nature of conditions subsequent, and must be strictly performed in order to perfect the title. See 2 Cooley on Taxation, (3d ed.) 1034 et seq., and cases cited; 1 Blackwell on Tax Titles, (5th ed.) 570. These have arisen under statutes differing in material respects from ours, and it is not necessary to examine them in detail. The statute under consideration does not go so far as to hold a sale invalid
The fact that the plaintiff was not the record owner of the real estate at the time of the sale
Decree reversed.
The bill was filed in the Superior Court on December 21,1910. The case was heard by Hitchcock, J.
“ Whoever has a title to land under a sale for non-paymentof taxes or other assessment and is a resident of the city or town in which such land
It was alleged in the bill and admitted in the answer in this ease that the defendant had cut and removed wood from the premises and was continuing to do so.
The judge found that the plaintiff was the holder of the record title to the land in question subject to the tax sale and that the “ record title to the premises, aside from the title by tax deed, in 1909 and until after the time limited for redemption, stood in the name of one Henry H. Lepper, of Worcester, who held it at the request of and for the benefit of the plaintiff in this action.”