QUA, C.J.
The commissioner appeals from a decision of the Appellate Tax Board abating an excise tax assessed by him upon Metropolitan Life Insurance Company, a mutual company incorporated under the laws of New York and doing business in this Commonwealth, for the year 1947, in excess of an amount previously paid by the company for that year.
The tax was assessed under G.L. (Ter. Ed.) c. 63, § 20, as appearing in St. 1943, c. 531, § 1, upon premiums...
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