OPINION
DORIS, Justice.
This is a certiorari proceeding brought by Great Lakes Dredge and Dock Company (hereinafter "petitioner") to contest the assessment of a use tax, pursuant to G.L. 1956 (1970 Reenactment) chapters 18 and 19 of title 44, on certain property used by the petitioner in its dredging operations in this state. The respondent is John H. Norberg, in his capacity as tax administrator.
The record certified to us indicates that petitioner...
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