Assessors of Boston v. Neal

This is an appeal by the assessors of Boston from a decision of the Appellate Tax Board granting a partial abatement of the tax for the year 1936, assessed to J. Henry Neal and others upon certain real estate in said city. G. L. (Ter. Ed.) c. 58A, § 13, as amended. No evidence is reported, but copies of the tax bill and the application to the assessors for abatement are included in the record as provided by said § 13.

*193The assessors contend that the Appellate Tax Board had no jurisdiction to grant the abatement for the reason that there was no application to the assessors for abatement that…