When the commissioner has received notice of an abatement of the taxes of any corporation
under section seventy-four of chapter fifty-nine, he shall assess upon such corporation an additional tax upon its corporate franchise
value, in such amount as shall make the total franchise tax equal that which would
have been assessed had the valuation as established by said abatement been adopted
by the commissioner when making his original assessment upon the corporate franchise
value of such corporation, which additional tax shall be paid and collected as an
addition to the franchise tax next to be assessed upon said corporation after such
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