City of Boston v. Mac-Gray Co.

Mac-Gray Company, Inc. (taxpayer), a domestic business corporation, owns self-service, coin-operated washing machines and drying machines which it has placed in the basements of certain apartment houses in Boston under an agreement with the owner of the apartment houses. The city asserts that the washing machines and dryers are subject to a personal property tax. The taxpayer argues that the property is exempt under G. L. c. 59, § 5, Sixteenth (2), which is set forth in the margin. 2 The cases were presented in the Superior Court on a stipulation as to all the material facts, including the…