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SINGER SEWING MACHINE CO. v. ASSESSORS OF BOSTON

341 Mass. 513 (1960)

170 N.E.2d 687

SINGER SEWING MACHINE COMPANY vs. ASSESSORS OF BOSTON.

Supreme Judicial Court of Massachusetts, Suffolk.

December 6, 1960.

Attorney(s) appearing for the Case

Claude R. Branch, for the taxpayer.

William H. Kerr, for the assessors of Boston.

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

WILKINS, C.J.

The taxpayer appeals from a decision of the Appellate Tax Board which held that that board was without jurisdiction to hear an appeal from the refusal of the appellee board of assessors to abate a 1958 tax upon real estate at 55 Temple Place, Boston.1 G.L.c. 58A, § 13, as amended. The petition, which was under formal procedure, alleged that on November 14, 1958, within thirty days after October 14, 1958, the date on...

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