Board of Assessors v. State Tax Commission

This is an appeal (see G. L. c. 58, § 21) by the assessors of Holyoke from a decision of the Appellate Tax Board (the board). The case concerns the classification of Holyoke Water Power Company (the company) for purposes of local taxation.

By G. L. c. 59, § 5, Sixteenth (3),2 ****a “domestic manufacturing corporation”3 is exempt from local taxation upon its property other than “real estate, poles and underground conduits, wires and pipes.” By § 5, Sixteenth (1), “ma*396chinery used in manufacture” is subject to local taxation if owned by a Massachusetts corporation subject to taxation under c. 63…