Morrill v. Johnson

On April 6, 1954 the State Tax Assessor assessed a tax against the appellant under the provisions of § 18, Chapter 14A, R. S., 1944, enacted as Chapter 250, P. L., 1951, and known as the Sales and Use Tax Law, Section 18, is now § 20, Chapter 17, R. S., 1954.

Appellant filed a petition for reconsideration of the assessment and after a hearing the assessment was affirmed. On April 6, 1954, appellant filed an appeal which was entered at the June 1954 Term of Superior Court in Cumberland County. This appeal was filed pursuant to the provisions of § 30, Chapter 14A, R. S., 1944 (Chapter 250, P.…