Farrar Brown Company v. Johnson

On appeal. Plaintiff, Farrar Brown Company, is registered as a retailer under the Maine Sales and Use Tax Law. It is primarily a wholesaler of automotive supplies and general merchandise. It operates 8 branches in addition to its main office located in Portland. In March of 1960 the State Tax Assessor made a deficiency sales tax assessment against Farrar Brown Company and later in June of 1960, after a hearing on a petition for reconsideration, the Tax Assessor reduced the amount of the assessment to $861.52. The plaintiff appealed the reduced assessment to the Superior Court, within and for…