RONAN, J.
This is an appeal by the board of assessors of the city of Everett from a decision of the Appellate Tax Board granting an abatement of the entire tax assessed to the taxpayer on machinery employed in a manufacturing plant located in that city.
The taxpayer had been classified by the commissioner of corporations and taxation as a foreign manufacturing corporation as defined in G.L. (Ter. Ed.) c. 63, § 42B, as appearing in St. 1937, c. 383, &...
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