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GLOUCESTER ICE & COLD STOR. v. ASSESSORS OF GLOUCESTER

337 Mass. 23 (1958)

147 N.E.2d 820

GLOUCESTER ICE AND COLD STORAGE CO. vs. ASSESSORS OF GLOUCESTER & others.

Supreme Judicial Court of Massachusetts, Essex..

February 12, 1958.

Attorney(s) appearing for the Case

Harry Bergson, (Harry Bergson, Jr., with him,) for the plaintiff.

James H. Bagshaw, City Solicitor, for assessors of Gloucester and another.

Melvin I. Bernstein, (Carlton W. Wonson with him,) for Gloucester Community Pier Association, Inc.

Present: WILKINS, C.J., RONAN, SPALDING, WHITTEMORE, & CUTTER, JJ.

CUTTER, J.

This is a bill for declaratory relief brought by the plaintiff (hereinafter called Cold Storage), the sublessee of premises on the State Fish Pier in Gloucester, to determine (a) whether the premises occupied by it are taxable to it as real estate by the city of Gloucester, and (b) if such premises are taxable to Cold Storage, whether Cold Storage is entitled to have the taxes paid by it to the city reimbursed...

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