ASSESSORS OF SHEFFIELD v. J.F. WHITE CONTRACTING CO.


333 Mass. 306 (1955)

130 N.E.2d 696

ASSESSORS OF SHEFFIELD vs. J.F. WHITE CONTRACTING CO.

Supreme Judicial Court of Massachusetts, Berkshire.

December 6, 1955.


Attorney(s) appearing for the Case

Sidney Q. Curtiss, Town Counsel, for the assessors of Sheffield.

Robert J. Owens, for the taxpayer, submitted a brief.

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


WILLIAMS, J.

This is an appeal by the board of assessors of the town of Sheffield from a decision of the Appellate Tax Board granting abatement of a tax assessed to the taxpayer on personal property in that town under the provisions of G.L. (Ter. Ed.) c. 59, § 18, Second, as appearing in St. 1936, c. 362, § 2. The statute authorizes the assessment of a tax on machinery used in the conduct of the business of a domestic business corporation "where such machinery...

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