... Commission, amicus curiae, submitted a brief. Todd A. Lard & Frederick J. Nicely, of
the District of Columbia, & Kathleen King Parker, for Council on State Taxation, amicus
curiae, submitted a brief. SPINA, J. The present appeal is from ...
... 802, 810 n.10 (1979), citing art. 2 of the Amendments to the Massachusetts Constitution, as
appearing in art. 89, §§ 1, 6 and 7 ("Cities and towns have no independent power of taxation"). ...
at 427, quoting P. Nichols, Taxation in Massachusetts 7 (3d ed. 1938). Accord WB&T Mtge. ...