FELLOWS, Justice.
This appeal from assessment of tax comes before the Law Court on exceptions to the ruling of the Superior Court in Waldo County dismissing the appeal. See Revised Statutes 1944, Chapter 81, Sections 35-41.
The agreed facts are as follows: "The petitioners in compliance with a posted notice of the assessors of Lincolnville did send in a true and perfect list of all their taxable property for the year 1949; that they did this by sending said...
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