TRIMOUNT COIN MACHINE CO. v. JOHNSON


124 A.2d 753 (1956)

TRIMOUNT COIN MACHINE CO. v. Ernest H. JOHNSON, State Tax Assessor.

Supreme Judicial Court of Maine.

July 31, 1956.


Attorney(s) appearing for the Case

Berman, Berman & Wernick, Portland, for plaintiff.

Boyd L. Baily, Asst. Atty. Gen., for defendant.

Before FELLOWS, C. J., WILLIAMSON, WEBBER, BELIVEAU, and TAPLEY, JJ., and MURRAY, Active Retired Justice.


WILLIAMSON, Justice.

This petition for a declaratory judgment is before us on report upon an agreed statement of facts. Uniform Declaratory Judgments Act, R.S. c. 107, §§ 38-50.

The problem is whether the petitioner is liable for payment of a use tax upon coin operated amusement machines leased in Maine. Sales and Use Tax Law, R.S. c. 17, § 4.

The petitioner, Trimount Coin Machine Company, a Massachusetts corporation with its only place...

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