HENNESSEY, J.
This is an appeal from an order of a Superior Court judge sustaining the defendant's demurrer to the plaintiff's declaration in an action of contract.
The facts as stated in the declaration are as follows. The plaintiff (Sears) owns a warehouse and 351,020 square feet of land in the city of Somerville. On September 7, 1971, the city issued a bill for property taxes for the year 1971. The property was assessed at $736,500 and the tax due was ...
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