Assessors of Springfield v. Commissioner of Corporations & Taxation

This is an appeal by the board of assessors of the city of Springfield (herein called the assessors) from *187a decision of the Appellate Tax Board (herein called the board) under G. L. (Ter. Ed.) c. 58A, § 13, as amended. The commissioner of corporations and taxation (herein called the commissioner) under the provisions of G. L. (Ter. Ed.) c. 59, § 39, as amended, on February 12, 1945, certified to the assessors the valuation at which they should assess (as of January 1, 1945) the machinery, poles, wires and underground conduits, wires and pipes of the New England Telephone and Telegraph Company…