Corcoran v. City of Boston

This is a petition under R. L. c. 12, § 78, for the abatement of a tax assessed to the petitioner as of May 1, 1902, by the assessors of Boston, for a parcel of land in South Boston, for which the petitioner had a bond for a deed from the Commonwealth,* and on which prior to May 1, 1902, he had erected buildings and was carrying on business as a box manufacturer. *326The petitioner paid the tax under protest. The case was heard by a judge of the Superior Court upon agreed facts with power to draw inferences, it being agreed that if the petitioner was not liable to be taxed for the land, judgment…