Tremont & Suffolk Mills v. City of Lowell

The petitioner, a manufacturing corporation organized under the laws of this Commonwealth and owning and occupying mills in the city of Lowell, appealed, pursuant to St. 1890, c. 127, to the Superior Court for the purpose of obtaining an abatement of the taxes assessed upon its land, buildings, *284and machinery in said city. The statutes require that the assessors shall enter the valuation and assessment of estates on the books furnished in accordance with the provisions of Pub. Sts. c. 11, § 53, in the following manner: “In column Number Seven, The true value of machinery used in all kinds of…