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

The assessors appeal from a decision of a majority of the Appellate Tax Board abating as illegal an assessment made by the assessors for the year 1950 upon machinery, poles, wires and underground conduits, wires and pipes of the company. The ground of illegality is failure to assess in accordance with G. L. (Ter. Ed.) c. 59, § 39, as appearing in St. 1933, c. 254, § 36, and as most recently amended by St. 1939, c. 451, § 22. The entire section as amended is printed in the. footnote. 1

The facts essential to an understanding of the issue now presented appear in a “Case Stated” filed with the…