ASSESSORS OF HAVERHILL v. NEW ENGLAND TEL. & TEL. CO.


332 Mass. 357 (1955)

124 N.E.2d 917

ASSESSORS OF HAVERHILL vs. NEW ENGLAND TELEPHONE AND TELEGRAPH COMPANY.

Supreme Judicial Court of Massachusetts, Suffolk.

March 7, 1955.


Attorney(s) appearing for the Case

Frederick H. Magison & Salvatore Faraci, City Solicitor, for the assessors of Haverhill.

Leland Powers, Leon F. Sargent, & Roger Clapp, for the taxpayer.

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


QUA, C.J.

The assessors appeal from a decision of the Appellate Tax Board abating a tax assessed for the year 1951 in the sum of $49,639.44 on the machinery, poles, wires and underground conduits, wires and pipes of the company located in Haverhill. The board ruled that the assessment was invalid.

At the time of the assessment it was provided by G.L. (Ter. Ed.) c. 59, § 39, as appearing in St. 1933, c. 254, § 36, and as amended by St. 1939, c. 451...

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