Commissioner of Corporations & Taxation v. Assessors of Haverhill

General Laws (Ter. Ed.) c. 59, § 39, as amended by St. 1933, c. 254, § 36, and St. 1939, c. 451, § 22, appears in a footnote in 329 Mass, at page 420, and at page 199, ante. It provides that the commissioner of corporations and taxation shall determine annually the valuation at which the machinery, poles, wires and underground conduits, wires and pipes of telephone and telegraph companies shall be assessed by municipal assessors, subject to appeal to the Appellate Tax Board, whose decision as to valuation shall be final, except for a possible abatement under § 73 of c. 59.

On February 14,…