Sec. 12-421. Hearing by commissioner.

Cited. 158 C. 236. Statutes granting exemptions from taxation must be strictly construed and the burden of proving that an assessment of a deficiency tax was erroneous is on plaintiff. 168 C. 597. Cited. 174 C. 51; 187 C. 581; 210 C. 401; 217 C. 220. Cited. 31 CS 134.