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PORTLAND PIPE LINE CORP. v. MORRISON

Nos. 1833, 1834.

110 A.2d 700 (1955)

PORTLAND PIPE LINE CORP. v. Leonard W. MORRISON, Commissioner of Taxes.

Supreme Court of Vermont. Washington.

January 4, 1955.

Attorney(s) appearing for the Case

Witters, Longmoore & Akley, St. Johnsbury, Hutchinson, Pierce, Atwood & Scribner, Portland, Me., for plaintiff.

F. Elliott Barber, Jr., Atty. Gen., Robert T. Stafford, Deputy Atty. Gen., for defendant.

Before SHERBURNE, C.J., JEFFORDS, CLEARY, CHASE, JJ., and SYLVESTER, Superior Judge.

CHASE, Justice.

These cases originated before the Commissioner of Taxes under V.S.1947, § 873, to obtain a revision of taxes assessed under V.S.1947, §§ 949-951 inclusive. Relief was denied and the petitioner appealed to the Washington County Court under V.S. 1947, § 974. To the petitions the petitionee demurred; the demurrers were sustained pro forma; the petitioner excepted, and the causes passed to this Court.

The petitions show these...

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