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STATE TAX COMMISSION v. ASSESSORS OF HAVERHILL

331 Mass. 685 (1954)

122 N.E.2d 377

STATE TAX COMMISSION vs. ASSESSORS OF HAVERHILL.

Supreme Judicial Court of Massachusetts, Suffolk.

November 1, 1954.

Attorney(s) appearing for the Case

State Tax Commission v. Assessors of Springfield, ante, 677, followed.

George Fingold, Attorney General, & John V. Phelan, Assistant Attorney General, for the State tax commission.

Salvatore Faraci, City Solicitor, for the assessors of Haverhill.

Present: QUA, C.J., LUMMUS, WILKINS, WILLIAMS, & COUNIHAN, JJ.

WILKINS, J.

This appeal by the State tax commission from a determination by the Appellate Tax Board of the valuation of the "machinery, poles, wires and underground conduits, wires and pipes" located in Haverhill belonging to New England Telephone and Telegraph Company on January 1, 1954, presents questions similar to those decided by us this day in State Tax Commission v. Assessors of Springfield, ante, 677...

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