Brier Manufacturing Co. v. Norberg

These petitions for certiorari to review a Superior Court judgment upholding in part and reversing in part a decision of the tax administrator determining that molds used by the Brier Manufacturing Company (the taxpayer) in its manufacturing process are subject to taxation under G.L. 1956 (1970 Reenactment) §44-18-30(H) and that the taxpayer is liable for a penalty assessed thereunder.

The parties submitted this case on an agreed statement of facts which may be summarized briefly. The taxpayer is engaged in the manufacturing of jewelry and small decorated plastic packages which are made…