Opinion
No. 3334.
Decided June 24, 1942.
As between a tenant for life and the remainderman, if the property be taxed to the latter and the former acquires a collector's deed at a tax-sale, he will not be permitted to hold title, for it was his duty to discharge the lien.
PETITION, to determine the validity of a sale of real estate for unpaid taxes.
The personal defendant owned the property and gave a deed of a tenancy for life to the plaintiff. The property continued to be taxed to the remainderman. The taxes were not paid and the plaintiff purchased the property at a tax sale and now has a tax collector's deed. The question whether it defeats the remainderman's title has been transferred without ruling by Connor, J.
Richard E. Shute, for the plaintiff.
Batchelder Wheeler, for the remainderman.
Although the property was taxed to the remainderman, as between her and the plaintiff it was the latter's obligation to pay the taxes, in the absence of an agreement by the remainderman to pay them. Bodwell v. Nutter, 63 N.H. 446, 448; Reeves v. Huckins, 80 N.H. 348, 350. It would be inequitable for the plaintiff to acquire the remainderman's title through failure to discharge his obligations to her. In bidding in the property he paid for a lien which it was his duty to discharge, and he thus paid a tax which he ought to pay. Woodbury v. Swan, 59 N.H. 22; Saunders v. Farmer, 62 N.H. 572; Barker v. Jones, 62 N.H. 497; Laton v. Balcom 64 N.H. 92, 94.
Case discharged.