McDonough v. Everett
Opinion
This is a petition to register the title to three parcels of land in the town of Dedham, all being parts of land shown on the plan entitled “Plan No. 1 of Building Lots Belonging to the Elmwood Land Co., May 6,1871, William A. Garbett Surv. . . . recorded with Norfolk Deeds in Book of Plans No. 6, plan 202, or which is the same thing as Plan No. 202 on file.” The respondent claims title to these parcels under three several tax deeds, one dated January 26, 1892, recorded with Norfolk Deeds, Book 687, Page 503, one other dated January 28, 1897, recorded with said Deeds, Book 778, Page 13 and the other dated January 28, 1897, recorded with said Deeds, Book 778, Page 20. The respondent also claims titles to these parcels by adverse possession.
The case was referred under R. L. c. 128, § 35, to a master who made a report on the issue of the validity of the tax titles. To this report eleven exceptions were taken by the respondent and [381] three by the petitioner. After a hearing on the report and a rehearing on the question of adverse possession, the judge of the Land Court overruled the respondent’s exceptions to the master’s report numbered 1, 2, 3 and 9.
These exceptions are to the admission in evidence of the assessments, tax lists and advertisements of sale, the respondent contending that the owner’s remedy was barred. The ruling was plainly right; the lapse of time established presumptively, not conclusively, the performance of every fact essential to the validity of the tax deeds. St. 1911, c. 370. St. 1915, c. 237, § 1. Blossom, v. Cannon, 14 Mass. 177. Commonwealth v. Carr, 143 Mass. 84, 88.
The judge also overruled the exceptions of the respondent to the master’s report numbered 4, 5, 6 and 7, in regard to the statements of the master as to the assessments of the lots on Munroe Street and Madison Street to owners unknown, and to his finding that the assessments and consequently the tax titles based thereon, were invalid. The ruling of the judge was right. Legally land cannot be assessed to owners unknown if the assessor by reasonable diligence can learn who is the owner in fact, the owner of record, or the person in actual possession of the land to be taxed. Pub. Sts. c. 11, § 13. R. L. c. 12, § 15. Desmond v. Babbitt, 117 Mass. 233. Hough v. North Adams, 196 Mass. 290. Stone v. New England Box Co. 216 Mass. 8, 11. J. L. Hammett Co. v. Alfred Peats Co. 217 Mass. 520, 522. In the case at bar the assessors knew that the lots were a part of the Elmwood Land Company property and described the several parcels as lots on the Elmwood Land Company’s recorded plan. A search of the records would have disclosed quickly and readily that the record title to these lots was in Cole and Towle. It follows that the assessment to owners unknown was invalid, and that the tax sale based thereon was void. J. L. Hammett Co. v. Alfred Peats Co. supra.
The respondent’s tenth exception is to the ruling of the master “that any of the advertisements of sale are invalid by reason of a misdescription of the property.” The advertisement of sale of the Elmwood Avenue lot was published as follows:
“ George M. Briggs about 9,000 feet of land on Elmwood Avenue being parts of lots 53 and 54 on plan of the Elmwood Land Com-[382] pony’s land recorded with Norfolk Deeds as Plan No. 202 on file. Tax 3.20.”
The exception was properly overruled; the description of the land was not sufficiently definite to enable those who attended the sale as prospective purchasers to identify the premises. Williams v. Bowers, 197 Mass. 565, 567. Conners v. Lowell, 209 Mass. 111, 120.
The advertisement of the sale of lots 6 and 84 was as follows: "Owners unknown about 12272 feet of land on Munroe Street, being lot number 6 on a plan of the Endicott Land Company’s land recorded with Norfolk Deeds as Plan No. 202 on file. Tax $9.84.” Also "Owners unknown about 12,000 feet of land on Madison Street being lot number 84 on plan last above named. Tax $6.56.”
The judge overruled the exception of the respondent as to the finding of the master in regard to the Elmwood Avenue lot, and sustained it as to the other two lots.
Footnotes
129 N.E. 681 (McDonough v. Everett) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.