Barre Lodge 1535 Benevolent Protective Order of Elks v. State

The plaintiffs brought a civil action in the Washington County Court seeking to recover monies from the defendants which they claimed were mistakenly paid to the defendants as a tax under 32 V.S.A. Chapter 233, entitled Sales and Use. Tax. The trial court found in plaintiffs’ favor and *480rendered judgment against the State of Vermont. From the judgment, this defendant appeals to this Court.

The plaintiffs, who had been conducting bingo games within their respective lodge premises, were the subjects of a field audit by the Vermont Tax Department in the month of June, 1970. At this time the…