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TOWN OF PAWLET v. WITHERSPOON

No. 61-68.

259 A.2d 15 (1969)

The TOWN OF PAWLET by its Agent, Camillus H. NELSON v. Gerald S. WITHERSPOON, Commissioner of Taxes.

Supreme Court of Vermont. Washington.

October 7, 1969.

Attorney(s) appearing for the Case

Ryan, Smith & Carbine, Rutland, for petitioner.

Bernard R. Dick, Rutland, and Williams & Williams, Poultney, for interveners, Selectmen of Town of Pawlet.

James M. Jeffords, Atty. Gen., and William T. Keefe, Asst. Atty. Gen., for Commissioner of Taxes.

Before HOLDEN, C. J., and SHANGRAW, BARNEY, SMITH and KEYSER, JJ.

KEYSER, Justice.

This is a petition for a writ of mandamus brought by the town agent of the Town of Pawlet against the state Commissioner of Taxes. The town agent seeks to compel the commissioner to accept his appeal "relating to the appraisal of property included in the grand list of the Town of Pawlet."

Appeals initiated in such cases by a town agent are governed by 32 V.S.A. § 4441(b) which provides:

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