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ASSESSORS OF HAVERHILL v. J.J. NEWBERRY CO.

330 Mass. 469 (1953)

115 N.E.2d 139

ASSESSORS OF HAVERHILL vs. J.J. NEWBERRY CO. (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

October 30, 1953.

Attorney(s) appearing for the Case

Samuel Markell, for the taxpayer.

Salvatore Faraci, City Solicitor, for the assessors, submitted a brief.

Present: QUA, C.J., LUMMUS, RONAN, SPALDING, & WILLIAMS, JJ.

SPALDING, J.

These are appeals by the board of assessors of Haverhill and the J.J. Newberry Co., hereinafter called the taxpayer, from decisions of the Appellate Tax Board, hereinafter called the board, in two cases granting in part and denying in part abatement of taxes assessed for 1950 and 1951 upon certain personal property owned by the taxpayer. Since both cases present the same basic issue and were considered together by the board, they will be so considered...

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