INHABITANTS OF CITY OF LEWISTON v. JOHNSON


89 A.2d 743 (1952)

INHABITANTS OF CITY OF LEWISTON v. JOHNSON, State Tax Assessor.

Supreme Judicial Court of Maine.

June 9, 1952.


Attorney(s) appearing for the Case

Frank M. Coffin, Lewiston, for City of Lewiston.

Boyd L. Bailey, Asst. Atty. Gen., Miles P. Frye, Asst. Atty. Gen., for defendant.

Before MURCHIE, C. J., and THAXTER, FELLOWS, MERRILL, NULTY and WILLIAMSON, JJ.


THAXTER, Justice.

This case on report to this court was brought under the provisions of R.S.1944, Ch. 95, Secs. 38-50, in which the petitioners seek a declaratory judgment.

The specific amount involved is very small, twelve cents; but the principle involved concerning as it does the interpretation of the so called sales and use tax law passed by the legislature in 1951 is important. Pub.Laws 1951, Ch. 250. At least...

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