The judge could — and did — consider the taxpayer's relative sophistication (she and her husband held real estate for investment), the taxpayer's previous redemption, from which an inference might be drawn that the later failure to redeem was advised and not accidental, and the taxpayer's long acquiescence in the tax taking. Compare Pass v. Seekonk, 4 Mass. App. Ct. 447, 451 (1976). The taxpayer lived until 1978, i.e., long after the locus had become extremely valuable.

" The issue whether an error is substantial or misleading is a question of fact to be determined by the circumstances of each particular case. Pass v. Seekonk, 4 Mass. App. Ct. 447, 450 (1976). For convenience of analysis, we have divided the four takings into three groups, (1) tax assessment and tax taking, both made three years after Purple was dissolved, (2) tax assessment made while Purple was still in existence, but tax taking made three years after Purple was dissolved, (3) tax assessment and tax taking made while Purple was still in existence.

Compare Robertson v. Plymouth, 18 Mass. App. Ct. at 594-596. Contrast Bartevian v. Cullen, 369 Mass. 819, 821-825 (1976) (taking invalid because demand not mailed to address on deed); Pass v. Seekonk, 4 Mass. App. Ct. 447, 451-452 (1976) (taking invalid where demand not mailed to administrator of estate at address on record); Boston v. James, 26 Mass. App. Ct. 625, 626, 628-629 (1988) (notice not mailed to address on deed). Cf. Hardy v. Jaeckle, 371 Mass. at 578-580.

The facts in the instant case are altogether different from those in Bartevian v. Cullen, 369 Mass. 819, 821, 824-825 (1976), in which the tax bill was sent simply to "Vera M. Bartevian, Plymouth, Mass.," a town in which she had never lived or even spent a night, resulting in no bill or demand ever reaching the taxpayer, whose mailing address was easily available to the authorities. Pass v. Seekonk, 4 Mass. App. Ct. 447 (1976), upon which the plaintiff relies heavily, is equally distinguishable. In that case the town failed to introduce evidence as to where the collector of taxes mailed his demand, or to whom.

" See G.L.c. 60, § 63. Consequently, title to the Munger Hill lot remained in the city after Frank paid all the "taxes due on both parcels for the years 1933, 1934 and 1935." Contrast Pass v. Seekonk, 4 Mass. App. Ct. 447 (1976). We reach this conclusion because we agree with the judge's ruling that "[i]t is the recording of the certificate and not the payment of the tax that extinguishes the city's interest.