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KENNETH HUDSON, INC. v. JOHNSON

189 A.2d 780 (1963)

KENNETH HUDSON, INC., d/b/a Hudson Bus Lines v. Ernest H. JOHNSON, State Tax Assessor. HUDSON BUS LINES, INC. v. Ernest H. JOHNSON, State Tax Assessor.

Supreme Judicial Court of Maine.

April 12, 1963.

Attorney(s) appearing for the Case

Frank E. Southard, Jr., Augusta, for plaintiff.

Ralph W. Farris and John Benoit, Asst. Attys. Gen., Augusta, for defendants.

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

SIDDALL, Justice.

On Appeal. These cases involve identical issues of law and were argued together. Both Appellants are corporations engaged in local passenger bus business in Maine. On November 7, 1960, the Appellee made an assessment of sales and use tax, interest, and penalty against the Appellant, Kenneth Hudson, Inc. and gave notice to it in the following form:

STATE OF MAINE ...

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