SOCONY-VACUUM OIL COMPANY v. French

*8Andrews, J.

This is a petition brought under what is now general laws 1956, §44-5-26, on the ground that the petitioner’s real estate in the town of East Providence was assessed as of December 31, 1952 at 12 o’clock noon, the time appointed for the assessment of taxes, at a valuation in excess of its full and fair cash value and in excess of the valuation at which it was assessed on the last preceding assessment day.

The case was tried in the superior court before a justice thereof who rendered a decision for petitioner for $40,441.32 which represents an excessive taxation of $36,132.15 plus…