Tremont & Suffolk Mills v. City of Lowell

This is a petition filed under G. L. c. 59, § 65, by way of appeal from the refusal by the assessors of the defendant city to abate taxes assessed upon the complainant. The case was referred to a commissioner and was *7heard on his report as the only evidence by a judge of the Superior Court. He found the facts to be as set out in the commissioner’s report, including the fair cash value of the complainant’s land, buildings and machinery, and granted an abatement. He gave some, and denied other, requests for rulings. Exceptions were saved by each party. The case was then reported.

1. The first…