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STATE v. MILBRIDGE CANNING CORPORATION

186 A.2d 789 (1963)

STATE of Maine v. MILBRIDGE CANNING CORPORATION.

Supreme Judicial Court of Maine.

January 3, 1963.

Attorney(s) appearing for the Case

Ralph W. Farris, Asst. Atty. Gen., Augusta, for plaintiff.

Peter N. Kyros, Portland, Donald Bourassa, Augusta, Reid, Brown & Wathen, Augusta, for defendant.

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

WILLIAMSON, Chief Justice.

The State seeks to collect an excise tax of twenty-five cents a case on sardines on the product labeled "Herring Snacks" packed by the defendant. The case is reported to us from the Superior Court on an agreed statement of facts. The issue is whether the "Herring Snacks" in question are sardines within the meaning of the sardine tax law. R.S. c. 16, §§ 261-269, as amended. The pertinent part of Section 261 reads:

"Sec...

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