Legal Opinion
Lewiston-Auburn United Grocers, Inc. v. Johnson
Supreme Judicial Court of Maine
Decided May 12, 1969PublishedCited by 6 opinions
1Opinion of the Court
WEATHERBEE, Justice.
On report.
It is agreed that the plaintiff is a distributor of cigarettes and that it had in its premises on June 15, 1968, 119 cases of cigarettes, 102 of which had affixed to them the cigarette tax stamps provided for in 36 M.R.S.A. Chapter 703. No stamps had as yet been affixed to the other 17 cases. On that date unknown thieves stole the entire 119 cases, without the fault of the plaintiff, and they have never been recovered. The State Tax Assessor has refused to refund to the plaintiff the value of the stamps which had been affixed to the 102 cases and he has notified…
2Cases cited3 opinions
- Hunter v. TotmanSupreme Judicial Court of Maine · 1951
- N. TILLI & SONS, INC. v. CommonwealthSupreme Court of Pennsylvania · 1966
- Sampson-Sawyer Co. v. JohnsonSupreme Judicial Court of Maine · 1960
3Cited by6 opinions
- Labbe v. Nissen Corp.Supreme Judicial Court of Maine · 1979
- William Rodman & Sons, Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- Mandel Tobacco Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- State v. Killian Wholesale Grocery Co., Inc.Court of Civil Appeals of Alabama · 1972
- Allied Grocers Co-Op, Inc. v. Tax CommissionerConnecticut Superior Court · 1979
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