QUA, C.J.
The commissioner appeals under G.L. (Ter. Ed.) c. 58A, § 13, as most recently amended by St. 1939, c. 366, § 1, from a decision of the Appellate Tax Board holding that in the distribution of the corporate franchise tax assessed upon Malden Electric Company for the year 1948 the city was entitled to receive the sum of $29,485.45 in addition to the sum previously determined by the commissioner to be due to the city. See G.L. (Ter. Ed.) c. 63, §...
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