Dehydrating Process Co. of Gloucester, Inc. v. City of Gloucester

Wilkins,

J. Two taxpayers bring this bill for a declaratory decree as to the validity of the assessment against them of certain real estate taxes, arising out of their occupancy or possession of portions of the State Fish Pier in Gloucester, for the years 1952, 1953, and 1954. The defendants are the city, its collector of taxes, its board of assessors, and Gloucester Community Pier Association, Inc. (hereinafter called the pier association). The pier association’s answer contains a prayer for a binding declaration that if the plaintiffs are liable for any taxes assessed, they have no right of…