COMMISSIONER OF CORP. & TAX. v. ASSESSORS OF HAVERHILL


330 Mass. 553 (1953)

115 N.E.2d 151

COMMISSIONER OF CORPORATIONS AND TAXATION vs. ASSESSORS OF HAVERHILL (and a companion case between the same parties).

Supreme Judicial Court of Massachusetts, Suffolk.

December 2, 1953.


Attorney(s) appearing for the Case

H. William Radovsky, Special Counsel, for the commissioner of corporations and taxation.

Salvatore Faraci, City Solicitor, & Frederick H. Magison, Special Counsel, for the assessors, submitted briefs.

Present: QUA, C.J., LUMMUS, RONAN, SPALDING, & WILLIAMS, JJ.


LUMMUS, J.

General Laws (Ter. Ed.) c. 59, § 39, as amended by St. 1933, c. 254, § 36, and St. 1939, c. 451, § 22, appears in a footnote in 329 Mass. at page 420, and at page 199, ante. It provides that the commissioner of corporations and taxation shall determine annually the valuation at which the machinery, poles, wires and underground conduits, wires and pipes of telephone and telegraph companies shall be assessed by municipal assessors, subject...

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