Assessors of Brockton v. Brockton Olympia Realty Co.

These are appeals by the board of assessors of Brockton from decisions of the Appellate Tax Board (hereinafter called the board) abating taxes assessed for the year 1944 upon certain personal property owned by the taxpayer. The issue is whether this property was taxable locally as “machinery used in the conduct of the business” under G. L. (Ter. Ed.) c. 59, § 5, Sixteenth, as appearing in St. 1941, c. 467; and § 18, Second, as appearing in St. 1936, c. 362, § 2.

The taxpayer, a domestic business corporation as defined in G. L. (Ter. Ed.) c. 63, § 30, on January 1, 1944, operated two motion…