SAMPSON-SAWYER CO. v. JOHNSON


167 A.2d 1 (1960)

SAMPSON-SAWYER CO., Inc. v. Ernest H. JOHNSON, State Tax Assessor, State of Maine.

Supreme Judicial Court of Maine.

December 28, 1960.


Attorney(s) appearing for the Case

Preti & Preti, Portland, for appellant.

Ralph W. Farris, Asst. Atty. Gen., for appellee.

Before WILLIAMSON, C. J., and WEBBER, TAPLEY, SULLIVAN, DUBORD and SIDDALL, JJ.


TAPLEY, Justice.

On exceptions. The appellant was assessed a tax of $1,328.99 as a deficiency assessment. An oral hearing for reconsideration of assessment was held before the State Tax Assessor. The assessor refused reconsideration of the assessment and to this refusal the appellant appealed to a single Justice of the Superior Court, as provided by statute (Chap. 17, Sec. 33, R.S. 1954). The Justice below, after a hearing, dismissed the appeal. Appellant took issue...

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