Dexter v. City of Beverly

This is a complaint in the nature of an appeal from a refusal by the assessors of the city of Beverly to abate some portion of the taxes assessed upon the real estate of the complainant in that city. The real estate in question is the summer residence of the complainant, acquired by him mostly in 1905, save two comparatively small parcels, one in 1911 and the other in 1919, and all continuously occupied by him since those dates. There was evidence that, when the income tax took effect in 1916, in reply to a question in behalf of the complainant, the assessor said that a fist should be filed…