Macallen Co. v. Commonwealth

This petition for the abatement of a tax under G. L. c. 63, § 77, as amended by St. 1922, c. 520, § 14, comes before us on appeal from a final decree whereby a demurrer filed by the defendant was sustained and the bill *398dismissed. All facts well pleaded must be taken as true for the purposes of this decision. The petitioner is a corporation established under the laws of this Commonwealth and has duly filed its excise tax returns as required by law. The commissioner of corporations and taxation, acting pursüant to G. L. c. 63, § 32, and § 30 as amended by St. 1925, c. 343, § 1A, added to the…