Boston Railroad Holding Co. v. Commonwealth

This is a petition under St. 1909, c. 490, Part III, § 70, and acts in amendment thereof, for the abatement of a portion of a franchise tax assessed upon the petitioner for the year 1912 and paid by it in October of that year. The case was reserved* for the full court on the pleadings and agreed facts.

The petitioner is a Massachusetts corporation incorporated by St. 1909, c. 519, as amended by St. 1910, c. 639. By force of its charter it is subject to the provisions of St. 1909, c. 490, Part III, §§ 40,41, *49442, 43, relating to the assessment and payment of taxes on the franchises of domestic…