AUTOMATIC CANTEEN COMPANY OF AMERICA v. JOHNSON


190 A.2d 734 (1963)

AUTOMATIC CANTEEN COMPANY OF AMERICA v. Ernest H. JOHNSON, State Tax Assessor.

Supreme Judicial Court of Maine.

May 10, 1963.


Attorney(s) appearing for the Case

Berman, Berman, Wernick & Flaherty, Portland, by Sidney W. Wernick, and John J. Flaherty, Portland, for plaintiff.

Ralph W. Farris, Sr., John W. Benoit, Asst. Attys. Gen., Augusta, for defendant.

Before WILLIAMSON, C. J., and SULLIVAN and SIDDALL, JJ.


WILLIAMSON, Chief Justice.

This appeal from a use tax assessed by the State Tax Assessor is before us on report from the Superior Court. Sales & Use Tax Law, R.S. c. 17, §§ 4, 33; Rule 80B(a) (d) Maine Rules of Civil Procedure.

The tax assessed amounted with penalties and interest to $14,896.87, covering the period from May 1, 1955 to April 30, 1961. The pertinent provisions of R.S. c. 17 are:

"Sec. 4. Use tax.—A tax is...

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