Squantum Gardens, Inc. v. Assessors of Quincy

Squantum Gardens, Inc. (hereinafter called Gardens, Inc.), is the lessee from the United States of America, for a term of seventy-five years at a rent of $100 per year, of 14.48 acres of land of the former naval air station at Squantum. The lease was designed to bring about the construction of one hundred fifty military housing units under the Wherry military housing act. The defendant assessors (hereinafter called the assessors) assessed with respect to the leased property a real estate tax upon Gardens, Inc. for the year 1955 and at the time of the hearing were intending to assess a similar…