Harvey Payne, Inc. v. Slate Co.

The plaintiff (Payne) seeks a declaration under G. L. c. 231A to determine whether, pursuant to G. L. c. 64C, 2 §§ 12,13, and 14, “in computing his minimum price for cigarettes, a wholesaler must first add the State cigarette excise ... to the price paid by him to the manufacturer and then apply the 2% and %% markups provided by” §13 (c). In the Superior Court, the judge made findings of material facts, and reported the case without decision on the pleadings and findings.

Payne and the defendant The Slate Company (Slate) are corporations licensed as wholesalers under c. 64C and for many years…