Sampson-Sawyer Co. v. Johnson

On exceptions. The appellant was assessed a tax of $1328.99 as a deficiency assessment. An oral hearing for reconsideration of assessment was held before the State Tax Assessor. The assessor refused reconsideration of the assessment and to this refusal the appellant appealed to a single justice of the Superior Court, as provided by statute (Chap. 17, Sec. 33, R. S., 1954). The justice below, after a hearing, dismissed the appeal. Appellant took issue by filing exceptions and it is on these exceptions that the matter is before this court for consideration.

The appellant, Sampson-Sawyer Co.,…