American Hide & Leather Co. v. Commonwealth

These are two petitions for the abatement of

portions of corporate excises for the years 1921 and 1923, assessed to and paid by the petitioner. The only question presented is whether the remedy of the petitioner for the wrongs of which it complains is by these petitions under G. L. c. 63, § 77, as amended by St. 1922, c. 520, § 14, or by appeal to the appeal board under G. L. c. 63, §§ 51, 71. When the complaint is that there has been an overvaluation of that which is rightly subject to the excise, relief must be sought under §§ 51, 71. When the complaint is that there has been a wrongful…