Andover Savings Bank v. Commissioner of Revenue

In this consolidated action filed in the county court, the plaintiffs, who are six savings banks, a savings banks association, and two cooperative banks, seek to have this court declare that the bank excise tax levied by G. L. c. 63, § 11,3 is unconstitutional and also illegally applied by the Commissioner of Revenue.4 See G. L. c. 231A. *232The case is before us on reservation and report by a single justice of this court, with an accompanying statement of agreed facts.5 The plaintiffs make four claims: (1) that the excise is unreasonable and therefore in violation of Part II, c. 1, § 1, art. 4,…