CUTTER, J.
The State Tax Commission appeals from a decision of the Appellate Tax Board granting to the insurance company an abatement of a part of the company's insurance excise assessed in 1957. This excise is imposed by G.L.c. 63, § 20 (as amended by St. 1941, c. 509, § 5, and as affected by St. 1943, c. 531, § 2), at the rate of "one quarter of one per cent upon the net value of all policies in force on December thirty-first of the year preceding...
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