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BOARD OF ASSESSORS OF HOLYOKE v. STATE TAX COMMISSION

351 Mass. 394 (1966)

221 N.E.2d 585

BOARD OF ASSESSORS OF HOLYOKE vs. STATE TAX COMMISSION & another.

Supreme Judicial Court of Massachusetts, Suffolk.

November 23, 1966.

Attorney(s) appearing for the Case

James D. St. Clair (Robert J. Richards, Jr. & Harold F. Brunault, Assistant City Solicitor, for Board of Assessors of Holyoke.

John F. Moriarty (Lane McGovern & John S. Begley with him) for Holyoke Water Power Company, intervener; Herbert E. Tucker, Jr., Assistant Attorney General, for State Tax Commission, also with him.

Present: WILKINS, C.J., WHITTEMORE, CUTTER, KIRK, SPIEGEL, & REARDON, JJ.

CUTTER, J.

This is an appeal (see G.L.c. 58, § 21) by the assessors of Holyoke from a decision of the Appellate Tax Board (the board). The case concerns the classification of Holyoke Water Power Company (the company) for purposes of local taxation.

By G.L.c. 59, § 5, Sixteenth (3),2 a "domestic manufacturing corporation"3 is exempt from local taxation upon its...

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