Assessors of Quincy v. Boston Consolidated Gas Co.

This is an appeal, by the assessors of Quincy, from a decision of the Appellate Tax Board granting a par*61tial abatement of taxes assessed for 1935 on certain personal property of the Boston Consolidated Gas Company, a domestic corporation, engaged in the manufacture, purchase, distribution and sale of gas in Boston and in various cities and towns including Quincy.

The Boston Consolidated Gas Company, hereinafter called the company, manufactures a considerable quantity of gas at its plant in Everett but it purchases the greater portion of the gas that it sells to its customers. The gas is…