Langton v. Demers

OPINION

BEVILACQUA, Chief Justice.

This is the plaintiff’s 1 appeal from the dismissal by a justice of the Superior Court of the plaintiff’s complaint in which he sought a declaration of entitlement to compensation for alleged illegal disposition of certain personal property previously attached by the sheriff of Kent County prior to a judgment entered for the defendant in its suit to recover a sales tax deficiency. 2

The record discloses that plaintiff failed to file sales tax returns for a period from November 1962 to July 1966. During this period he apparently refused to collect sales tax on…