(DOWNLOAD) "Town Lenox v. Oglesby Et Al." by Supreme Judicial Court of Massachusetts ~ Book PDF Kindle ePub Free
eBook details
- Title: Town Lenox v. Oglesby Et Al.
- Author : Supreme Judicial Court of Massachusetts
- Release Date : January 31, 1942
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
COX, Justice. This is a petition to foreclose the rights of redemption in land taken by the petitioner in 1936 for nonpayment of taxes assessed in 1934 to the respondent Kate Oglesby, the owner of the land. The Judge of the Land Court, whose decision is made a part of the bill of exceptions, made findings of fact, denied certain requests of the respondents for rulings, ruled that the tax taking was valid, and, inasmuch as there had been offer to redeem by the respondents, if the taking was determined to be valid, ordered that the case stand for further hearing on the matter of redemption. The respondents Mrs. Oglesby and her husband, who has an inchoate right of curtesy, excepted. The exhibits mentioned in the decision of the Judge are, by reference, incorporated in and made a part of the bill of exceptions, which concludes with the statement that 'All of the evidence material to these exceptions is set forth above or comprised in the papers and exhibits incorporated herein by reference.' Apart from the exhibits, however, there is no evidence reported. We proceed to consider the case upon the basis of the facts, subsidiary and ultimate, contained in the decision of the Judge and the documentary evidence. See Sheehan Construction Co. v. Dudley, 299 Mass. 48, 50, 51, 12 N.E.2d 180; McCarthy v. Lane, 301 Mass. 125, 127, 16 N.E.2d 683; City of Boston v. Cable, 306 Mass. 124, 126, 27 N.E.2d 699. The respondents contend that the petitioner's tax title is invalid because it is based upon the supposed lien of a single tax levied generally upon two parcels of land, disconnected and sharply and distinctly divided by use and character, which should have been assessed separately. Sometime, apparently in 1928, Mrs. Oglesby's husband purchased over eight hundred twenty-one acres of land in Lenox, including the land involved in the case at bar. Shortly thereafter he engaged a surveyor and indicated certain parts of the property that he wished to be designated as separate parcels. This was done, a plan was made for the purposes of sale, and a copy of it was given to the petitioner's tax collector by Mrs. Oglesby's husband, who told him that it was for the purpose of assisting in assessing the property. No request, however, was ever made to assess the parcels separately, nor was any real estate list given or sent to the assessors by either of the respondents. Parcels 7 and 8, as indicated on the plan, were conveyed to Mrs. Olgesby by the husband in 1928, and she has been the owner ever since. These two parcels of land are respectively parcels 1 and 2 in the deed to her and in the notice and instrument of taking. For a good many years prior to 1928, parcels 7 and 8. and two other sizeable areas adjoining, had been used by then owners as one estate. Parcel 7 consists of about seventy-five acres, on which there is a large residence and other buildings, hereinafter referred to. Across a country road from this parcel is parcel 8, consisting of about nine and one-half acres, and prior to 1928, the owners of the two parcels and the adjoining land used the stables or barns on parcel 8 for farm purposes. There is now only one stable or barn on this parcel. Since 1928 the respondents have occasionally stabled horses there and have permitted other uses by a neighbor. Prior to 1934, this parcel was fenced, and there is also a fence across the road in front of parcel 7. These two parcels (7 and 8) were assessed to Mrs. Oglesby in 1934 as a single parcel with a single valuation. The Judge found as a fact that both parcels were used as one estate and have remained as one estate from 1934, and that the assessment of them as one parcel was valid.
 "Town Lenox v. Oglesby Et Al." by Supreme Judicial Court of Massachusetts ~ Book PDF Kindle ePub Free){kind=link}