Old Colony Railroad v. Assessors of Boston

The appellant, the owner on January 1, 1939, of five parcels of real estate in Boston, upon which a tax for 1939 amounting to more than $1,000 on each parcel was assessed by the appellees, seasonably filed applications for abatement on each parcel. The appellees did not, within four months, take any action upon the applications and thereupon the appellant duly filed five appeals, each for a separate parcel, with the Appellate Tax Board. The appeals were dismissed for want of jurisdiction because the appellant had failed to pay the whole or one half of the tax on the parcel included in each…