Boston, Concord & Montreal Railroad v. State

By the Court.

A railroad corporation is required to pay its tax to the state treasurer, notwithstanding- it has applied to the supreme court for an abatement of the same. If judgment shall be rendered for any reduction, “ the state treasurer shall credit and allow the same upon the tax against said railroad corporation collectible next subsequent to such judgment.” Laws 1881, c. 53, s. 1. The statute is mandatory.

Motion denied.

All concurred.