Commonwealth of Massachusetts.

IN SENATE, April 25, 1878.

The Committee on the Judiciary, to whom was committed the "Bill relating to the sale of Real Estate taken for taxes," having heard the parties interested therein, and considered the same, report that it ought to pass, with an amendment, as follows: Add at the end of the first section of the bill the words, "nor to any case where there has been a conveyance of such real estate heretofore made by the owner thereof, when so taken, in good faith and for a valuable consideration, since the decision of the Supreme Judicial Court declaring sales made under notices containing the words first named to be invalid.

In making this recommendation, however, the Committee are fully aware that there are grave doubts whether the Legislature has the power to grant the relief proposed by the Bill. But in consideration of the large public interests involved, and the apparent equities existing in favor of the municipalities where the errors have occurred, and their laudable desire to have the acts of tax-collectors done in good faith, and consistently with substantial justice under the law, so far as the constitution and the safety of the taxpayer will admit, sustained, and as there seems to be no to test the power of the Legislature to grant relief

other

way

in this new class of cases where there has been no decisions found deciding the exact points involved, the Committee are constrained to make the foregoing recommendation.

For the Committee,

C. H. MERRIAM.

Commonwealth of Massachusetts.

IN SENATE, April 25, 1878.

The Committee on the Hoosac Tunnel and Troy and Greenfield Railroad, to whom was referred the petition of the Boston, Hoosac Tunnel, and Western Railway Company, relative to the Troy and Greenfield Railroad of Vermont (known as the Southern Vermont Railway), report the accompanying Bill.

For the Committee,

HENRY WINN.

Senator EWING and Representative LEIGHTON dissent.