BALDWIN, J.
These are appeals by the defendant from judgments entered on a report of a committee appointed on appeal to the Court of Common Pleas from the action of the board of tax review of the defendant in fixing the valuation for the purpose of levying real estate taxes on the lists of 1954 and 1955 on the land and buildings of the plaintiff's manufacturing plant. The appeals, one for each of the two years, have been combined under Practice Book § 382.
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