Commissioner of Corp. & Taxation v. Assessors of Springfield

We are unable to discover anything in this appeal that has not been decided in the previous litigation relating to the assessment of property of telephone and telegraph companies in the city of Springfield. Commissioner of Corporations & Taxation v. Assessors of Springfield, 329 Mass. 419. Assessors of Springfield v. New England Telephone & Telegraph Co., ante, 198.

On February 25, 1952, the commissioner, in accordance with the provisions of G. L. (Ter. Ed.) c. 59, § 39, as amended by St. 1933, c. 254, § 36, and St. 1939, c. 451, § 22,1 certified to the assessors the valuations at which the…