WELLIVER, Judge.
The issue in this case is whether respondent, Heart of America Tobacco & Candy Company, is entitled to replacement of wasted Jackson County cigarette stamps or a refund of the value of the stamps plus interest. The trial court held that respondent was entitled to a monetary refund equivalent to the value of wasted stamps. Jackson County and James P. Aylward, Jr., the Jackson County Collector at the time this suit was filed, have appealed. We have...
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