EDITOR'S NOTE.

THE work of the present editor has consisted in the collection of the cases subsequent to the last edition. Some additional citations of the earlier authorities have also been made. In all, upwards of four hundred cases have been added. The new matter is in the form of foot-notes distinguished by the letters of the alphabet. Occasionally a citation has been incorporated in the notes of the earlier edition without distinguishing mark. The star pages are the pages of the last edition, and are referred to in the contents, table of cases, and index. The matter of the last edition has been considerably compressed, by changes in the manner of printing, and method of citation, and the number of pages has been increased but slightly, if at all. The attention of the reader is especially called to the digest of cases in the Additional Note, embracing cases reported while this volume was going through the press, or which had escaped previous search. Great pains have been taken to make the citations complete up to the present time.

BOSTON Oct. 1, 1869.

F. V. B.

PREFACE

TO LAST EDITION.

THE first edition of this work was published in the year eighteen hundred and fifty-five. The death of the learned author necessarily devolved the preparation of a new edition upon other hands; but the subject was so thoroughly and exhaustively treated in the original production, as to leave but little more to be done, than to examine and incorporate the subsequent decisions. Over two hundred cases have been added, and several pages of new matter incorporated into the text and notes. It is generally distinguished from the original by being included in brackets.

The addition of the statutes of the several States upon the subject of Tax Titles, was found to be impracticable without nearly doubling the size and cost of the work; and therefore, only such portions of the several acts are quoted as have been made the subject of judicial decisions.

The references to the cases cited throughout the volume have been examined and verified, and many errors corrected therein.

JULY 1, 1864.

E. H. B.

OF

CHAPTER II.

HE NATURE OF THE POWER TO SELL LAND FOR THE NON-PAY-

MENT OF TAXES, AND OF THE STRICTNESS REQUIRED IN SUCH

SALES.

31-64

CHAPTER III.

OF

THE ONUS PROBANDI

CHAPTER IV.

THE ELECTION AND QUALIFICATION OF THE SEVERAL OFFICERS

WHO HAVE ANY THING TO DO WITH THE EXECUTION OF THE

POWER

65-90

91-105

CHAPTER IX.

OF THE SEIZURE OF THE BODY, OR GOODS AND CHATTELS OF THE

DELINQUENT, TO SATISFY THE TAX.

CHAPTER X.

OF THE RETURN of the Delinquent List

176-180

181-183

OF THE ADVERTISEMENT OF THE TIME AND PLACE Of Sale.

213-250

OF VARIANCES BETWEEN DIFFERENT DOCUMENTS AND RECORDS

RELATING TO THE PROCEEDINGS

364-391

392-395

OF THE EFFECT OF THE SALE AND DEED WHERE THE LAND SOLD

WAS EXEMPT FROM, OR NOT SUBJECT TO TAXATION

CHAPTER XXVI.

OF THE EFFECT OF THE SALE AND Deed where THE TAXES HAVE

BEEN PAID BEFORE THE SALE.

CHAPTER XXVII.

OF THE EFFECT OF THE SALE AND DEED WHERE A REDEMPTION

FROM THE SALE HAS BEEN MADE.

CHAPTER XXVIII.

OF THE EFFECT OF THE SALE AND DEed where the Officer HAS

ABUSED OR EXCEEDED HIS AUTHORITY

CHAPTER XXIX.

OF THE COVENANTS OF THE OFFICER, CONTAINED IN THE TAX

Deed.

CHAPTER XXX.

406-411

412-417

418-436

437-441

442-444

OF THE CONSENT OF THE OWNER TO IRREGULARITIES IN THE PRO-

CEEDINGS

445-446

CHAPTER XXXI.

OF SALES OF LAND FOR TAXES UNDER THE CHARTER AND ORDI-

NANCES OF MUNICIPAL AND OTHER CORPORATIONS.

447-458