Massachusetts Supreme Judicial Court February 4, 1977 (City of Boston v. Mac-Gray Co.)

*826

Wilkins, J.

Mac-Gray Company, Inc. (taxpayer), a domestic business corporation, owns self-service, coin-operated washing machines and drying machines which it has placed in the basements of certain apartment houses in Boston under an agreement with the owner of the apartment houses. The city asserts that the washing machines and dryers are subject to a personal property tax.