Assessors of Everett v. General Electric Co.

This is an appeal by the board of assessors of the city of Everett from a decision of the Appellate Tax Board granting an abatement of the entire tax assessed to the taxpayer on machinery employed in a manufacturing plant located in that city.

The taxpayer had been classified by the commissioner of corporations and taxation as a foreign manufacturing corporation as defined in G. L. (Ter. Ed.) c. 63, § 42B, as appearing in St. 1937, c. 383, § 2, and on January 1, 1950, occupied land and buildings owned by the United States and known as the “Air Force Plant.” The land and buildings together with…