(DOWNLOAD) "Board Assessors City Boston v. Suffolk Law" by Supreme Judicial Court of Massachusetts # Book PDF Kindle ePub Free

June 29, 2021

eBook details

Title: Board Assessors City Boston v. Suffolk Law
Author : Supreme Judicial Court of Massachusetts
Release Date : January 29, 1936
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 74 KB

Description

FIELD, Justice. This is an appeal by the assessors of the city of Boston from a decision of the board of tax appeals granting an abatement of a tax for the year 1934 on real estate owned by the Suffolk Law School -- a corporation organized under St.1914, c. 145, 'to furnish instruction in law' -- hereinafter referred to as the taxpayer. The taxpayer on April 1, 1934, was the owner of real estate in the city of Boston, and, in December, 1934 was assessed a tax thereon in the amount of $13,801.20. The tax has not been paid. The taxpayer on December 31, 1934, filed with the assessors a document referred to in the findings of fact as an 'application for abatement,' and on March 6, 1935, 'the assessors denied the application and gave the * * * written notice of their decision.' The taxpayer seasonably appealed to the board of tax appeals. The board, after hearing, granted an abatement of the full amount of the tax assessed. From this decision the assessors appealed to this court.

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