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STATE v. 483 CASES OF CIGARETTES

No. 4193.

98 N.H. 180 (1953)

STATE v. 483 CASES OF CIGARETTES.

Supreme Court of New Hampshire.

May 5, 1953.

Attorney(s) appearing for the Case

Louis C. Wyman, Attorney General and Warren E. Waters, Assistant Attorney General (Mr. Waters orally), for the State.

McLane, Davis, Carleton & Graf and Stanley M. Brown (Mr. Brown orally), for the claimant McKee.

DUNCAN, J.

These proceedings originate under the provisions of R. L., c. 79, as amended, relating to the tobacco tax; and some understanding of the nature of the act is essential to a comprehension of the issues. The act imposes a sales tax "upon the value of all tobacco products sold at retail in this state." R. L., c. 79, s. 5. Havens v. Attorney General, 91 N.H. 115. The tax is collected by means of stamps evidencing payment,...

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