Assessors of Haverhill v. New England Telephone & Telegraph Co.

The assessors appeal from a decision of the Appellate Tax Board abating a tax assessed for the year 1951 in the sum of $49,639.44 on the machinery, poles, wires and underground conduits, wires and pipes of the company located in Haverhill. The board ruled that the assessment was invalid.

At the time of the assessment it was provided by G. L. (Ter. Ed.) c. 59, § 39, as appearing in St. 1933, c. 254, § 36, and as amended by St. 1939, e. 451, § 22, 1 that local assessors should assess the machinery, poles, wires and underground conduits, wires and pipes of telephone and telegraph companies at a…