Charles River Breeding Laboratories, Inc. v. State Tax Commission

In 1974 and 1975, the appellants were engaged in the large scale production of laboratory animals at a site in Wilmington. Each appellant argues that it should have been classified as a manufacturing corporation in those years and, as a result, its machinery should have been ex*334empted from local taxation. See G. L. c. 59, § 5, Sixteenth (3). The Appellate Tax Board (board) considered the appellants’ appeals from the commission’s failure so to classify them under G. L. c. 58, § 2, and ruled, both as matter of law and of fact, that the term “manufacturing” did not apply to the breeding and…