330 Mass. 433 | Mass. | 1953
We are unable to discover anything in this appeal that has not been decided in the previous litigation relating to the assessment of property of telephone and telegraph companies in the city of Springfield. Commissioner of Corporations & Taxation v. Assessors of Springfield, 329 Mass. 419. Assessors of Springfield v. New England Telephone & Telegraph Co., ante, 198.
On February 25, 1952, the commissioner, in accordance with the provisions of G. L. (Ter. Ed.) c. 59, § 39, as amended by St. 1933, c. 254, § 36, and St. 1939, c. 451, § 22,
At the beginning of the hearing before the board, on December 3, 1952, the commissioner moved that the assessors’ appeal to the board be dismissed as moot. The motion ought to have been granted for the reason that any assessment made after December 1 upon any valuation by the board would necessarily be made too late to enable
We note the assessors’ argument in their brief now before us to the effect that it is “senseless” to allow the assessors to appeal to the Appellate Tax Board from the commissioner’s certification and then to allow the taxpaying company, after decision by the board, to apply for an abatement to the same commissioner, and that therefore the right of the taxpaying company to an abatement under § 73 must
Moreover, if there is any incongruity in giving the commissioner power at the instance of the taxpayer to abate an assessment after a valuation by the Appellate Tax Board on an appeal by the assessors from the commissioner’s certification there would seem to be an equal incongruity in the procedure suggested by the assessors whereby the taxpayer would be remitted for an abatement to the same Appellate Tax Board that would already have fixed the valuation upon the assessors’ appeal on which the taxpayer would have had no opportunity to be heard.
The decision is reversed. The order denying the commissioner’s motion to dismiss the assessors’ appeal to the Appellate Tax Board is reversed. Instead an order is to be entered granting the commissioner’s motion to dismiss the assessors’ appeal on the ground of mootness.
So ordered.
The amended section is quoted in full, together with the substance of the companion § 73, at page 199, ante. See now St. 1953, c. 468.
It does not appear, however, that any valuation was made as to machinery of Western Union Telegraph Company.
The date December 1, which calls for prompt action in cases of this type, first appears in St. 1933, c. 254, § 44. Formerly more time had been allowed. St. 1926, c. 71, § 3. St. 1915, c. 137, § 5.
“Machinery” was added by St. 1918, c. 138, § 1.