Massachusetts Supreme Judicial Court May 18, 1910 (Sears v. Assessors of the Town of Nahant)

Hammond, J.

This petition for the abatement of a tax upon personal property is filed under R. L. c. 12, § 78. Section 77 of the same chapter, after providing that a person aggrieved by the *561refusal of the assessors to abate a tax may appeal 'therefrom by filing a complaint with the county commissioners, or any board exercising the power of such commissioners for the county in which the