Society for the Preservation of New England Antiquities v. Tax Assessors

This is a petition under general laws 1923, chapter 60, sec. 15 as amended by public laws 1932, chapter 1945, sec. 4, brought by the petitioner, a Massachusetts corporation, against the tax assessors of the city of Newport, to recover a certain tax claimed to have been illegally assessed. The case being at issue in the superior court and the parties having filed an agreed statement of facts, the action was thereupon certified to this court for hearing and determination in accordance with the provisions of G. L. 1923, chap. 348, sec. 4.

It appears in the petition that on March 1, 1937, the…