RUDMAN, Justice.
On report on an agreed statement of facts.
This is an action to recover the amount of a tax assessed against the defendant corporation by virtue of the Sardine Tax Law, Title 36, M.R.S., Sections 4691-4700.
The Defendant is a licensed and certified packer of sardines in Prospect Harbor, Maine, and was engaged, and has continued to be so engaged since the enactment of the Sardine Tax Law. It is admitted that the Defendant packed 3,345...
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