Commissioner of Corporations & Taxation v. Assessors of Boston

The commissioner of corporations and taxation, acting under G. L. (Ter. Ed.) c'. 58, § 2, as most recently amended by St. 1941, c. 726, § 2, forwarded to the board of assessors of the city of Boston a list of corporations known to him to be liable to taxation in the said city under G. L. (Ter. Ed.) cc. 59, 60A, 63, in which he classified as a domestic manufacturing corporation the First National Stores Inc., and as a foreign manufacturing corporation *91Armour and Company. The board of assessors seasonably filed applications with the commissioner, stating that these classifications were…