WILKINS, C.J.
These bills for declaratory relief under G.L.c. 231A have been consolidated for hearing, and are reported without decision by a judge of the Superior Court upon the pleadings and a statement of agreed facts. The determination sought is whether personal property owned by one municipality which is located in an adjoining municipality and used to supply electricity to its customers in the adjoining municipality is taxable as personal property by the second...
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