Sloane v. Commonwealth

This is a petition by a foreign corporation, transacting within this Commonwealth interstate commerce alone, to recover an excise tax assessed to it under G. L. c. 63, and St. 1923, c. 487, on September 20, 1924, and paid by it on October 20, 1924. The petition was filed on June 19, 1925. It purports to be brought under G. L. c. 63, § 77. It is provided in that section, as amended by St. 1922, c. 520, § 14, in substance that a corporation aggrieved by the exaction of an excise tax may “within six months after the payment of the same” apply to the court by petition setting forth the grounds…