OPINION
JOSLIN, Justice.
This statutory petition for relief from a tax allegedly unfairly assessed as of December 31, 1964 against the plaintiff's tangible personal property was brought in the superior court under G.L. 1956, § 44-5-26, against the assessor of taxes for the city of Providence. It is before us on the defendant's appeal from a judgment entered in that court denying his motion for summary judgment and granting the plaintiff's motion for...
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