CAPITOL BUILDING COMPANY v. Langton

This is a petition for the refund of a use tax paid to the state on a determination and assessment therefor by the tax administrator under the pertinent provisions of G. L. 1956, chaps. 18 and 19 of title 44. This petition is brought pursuant to the provisions of §44-19-25 and alleges that the tax was erroneously and illegally determined and collected. By agreement of the parties an agreed statement of facts was submitted in superior court, and thereafter pursuant to §9-24-25 a justice of that court certified the cause to this court for hearing and determination.

It appears from the agreed…