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STATE TAX COMMISSION v. ASSESSORS OF HAVERHILL

331 Mass. 306 (1954)

118 N.E.2d 745

STATE TAX COMMISSION vs. ASSESSORS OF HAVERHILL (and three companion cases).

Supreme Judicial Court of Massachusetts, Suffolk.

March 30, 1954.

April 5, 1954.

Attorney(s) appearing for the Case

John V. Phelan, Assistant Attorney General, for the State tax commission.

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

Charles D. Sloan, City Solicitor, for the assessors of Springfield, submitted a brief.

Present: QUA, C.J., LUMMUS, WILKINS, SPALDING, & COUNIHAN, JJ.

QUA, C.J.

Two of these four cases are appeals to this court originally taken by the former commissioner of corporations and taxation but now prosecuted by the State tax commission from decisions of the Appellate Tax Board increasing the valuation certified under G.L. (Ter. Ed.) c. 59, § 39, as appearing in St. 1933, c. 254, § 36, as amended by St. 1939, c. 451, § 22,1 by the commissioner to the assessors of Haverhill for...

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