Board of Assessors v. Suffolk Law School

This is an appeal by the assessors of the city of Boston from a decision of the board of tax appeals grant*491ing an abatement of a tax for the year 1934 on real estate owned by the Suffolk Law School — a corporation organized under St. 1914, c. 145, “to furnish instruction in law” — hereinafter referred to as the taxpayer.

The taxpayer on April 1, 1934, was the owner of real estate in the city of Boston and, in December, 1934, was assessed a tax thereon in the amount of $13,801.20. The tax has not been paid. The taxpayer on December 31, 1934, filed with the assessors a document referred to in the…