Massachusetts Supreme Judicial Court May 21, 1908 (Boston Elevated Railway Co. v. Commonwealth)

Braley, J.

The petitioner having paid a tax, or excise, assessed on its receipts from all sources for the last fiscal year, brings this petition for abatement under R. L. c. 14, § 67, as amended by the St. of 1906, c. 349, to recover the amount exacted on so much of the valuation, which is shown to have been in excess of the gross earnings derived solely from the operation of its lines of railway.