WEBBER, Justice.
This matter comes before us on a brief statement of facts and defendant's exceptions to a pro forma ruling of a justice of the Superior Court sustaining the constitutionality of the Maine Sales and Use Tax Law so-called which was enacted as P.L.1951, Chap. 250, Sec. 1 and acts amendatory thereof and which appears as R.S.1944, Chap. 14-A.
The defendant is engaged in the business of making such retail sales as are covered by the law and admittedly...
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