The tenant, when the owner, conveyed the demanded premises in fee for the purpose of having the grantee mortgage the land, and, after this had been effected, received back a conveyance of the equity of redemption. The taxes having fallen into arrears for two consecutive years, the collector made separate sales of the estate, which was purchased by one Welsh, who received and recorded the deeds. The mortgage having been assigned to one Roberts, he brought bills in equity to have the sales declared invalid for errors and informalities in the assessments and the collector’s deeds. But, the sales being held valid, the bills were dismissed, and Welsh then deeded the land to the demandant, whose title, having been put in issue by the tenant’s plea, depended upon the validity of the tax deeds. Roberts v. Welsh, 192 Mass. 278. Green v. Kemp, 13 Mass. 515.
It early was decided, that a tax deed with its recitals of itself affords no presumption of regularity, and the burden rested on
It appeared in the itinerary of the equity of redemption, that
The third and fourth requests were properly refused, and the first, fifth, sixth and seventh were rendered inapplicable by the findings of the judge.
Exceptions overruled.