Massachusetts Reports : Cases Argued And Determined in the Supreme Judicial Court of Massachusetts 185 (1904)

Cover Massachusetts Reports : Cases Argued And Determined in the Supreme Judicial Court of Massachusetts 185 (1904)
Massachusetts Reports : Cases Argued And Determined in the Supreme Judicial Court of Massachusetts 185 (1904)
Massachusetts. Supreme Judicial Court
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193 »193 fl94 '300 Present: Kkowltok, C. J., Lathrop, Barker, Hammond, & Braley, JJ.
Taxy Sale.
Under our statutes taxes on mortgaged real estate, where neither the mortgagor nor the mortgagee has required a separate assessment, are assessable whollj to the mortgagor in possession.
A sale of mortgaged real estate for non-payment of taxes on the whole property, legally assessed to tlie mortgagor alone, if the statutory requirements have been complied with, passes to the grantee of the collector
...an absolute title to the whole estate freed from the mortgage and all other incumbrances, subject only to the right of redemption given by R. L. c. 13, § 68.
Under R. Ij. c. 18, § 86, the lien for taxes assessed on real estate, where there has been no alienation of the property, continues after the expiration of two years until the tax is paid or the property is sold, and in such a case a purchaser at a tax sale made after the two years gets as good a title as if the sale had taken place within that period.


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