STATE v. KEITH


166 A.2d 485 (1960)

STATE of Maine v. Charles KEITH.

Supreme Judicial Court of Maine.

November 22, 1960.


Attorney(s) appearing for the Case

Richard A. Foley, Asst. Atty. Gen., for plaintiff.

Harvey & Harvey, Biddeford, for defendant.

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


WEBBER, Justice.

This was a suit brought in the name of the State of Maine to collect a deficiency assessment of retail sales tax, the action having been instituted under the rules of practice and procedure in effect prior to December 1, 1959. The facts are not in dispute. Upon notification given by the State Tax Assessor to the defendant of a deficiency assessment, the latter took no steps to obtain reconsideration or to pursue the orderly mechanics of appeal as...

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