Legal Opinion
Camp Walden v. Johnson
Supreme Judicial Court of Maine
Decided June 2, 1960PublishedCited by 9 opinions
1Opinion of the CourtSiddall, J.
On Report. The appellant, a Maine corporation is engaged in the business of owning and operating a summer camp for girls located in Denmark, Oxford County, Maine, and known as Camp Walden.
The 99th Legislature by an act entitled “An Act Relating to Tax on Transient Rentals (P. L., 1959, Chap. 350), amended certain sections of the Sales and Use Tax Law (R. S., 1954, Chap. 17). The pertinent provisions of P. L., 1959, Chap. 350, are contained in sections 4 and 6 (amending R. S., c. 17, § 2), and read as follows:
Sec. 4.
“ ‘Retail sale’ or ‘sale at retail’ means any sale of tangible personal…
2Cases cited7 opinions
- Steele v. SmalleySupreme Judicial Court of Maine · 1945
- Rackliff v. Inhabitants of GreenbushSupreme Judicial Court of Maine · 1899
- Portland Terminal Co. v. HindsSupreme Judicial Court of Maine · 1944
- State v. BlaisdellSupreme Judicial Court of Maine · 1919
- Hudson Pulp & Paper Corp. v. JohnsonSupreme Judicial Court of Maine · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- BCN Telecom, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 2016
- Capitol Bank & Trust Co. v. City of WatervilleSupreme Judicial Court of Maine · 1975
- Ross v. HansonSupreme Judicial Court of Maine · 1967
- In re Camden Shipbuilding Co.District Court, D. Maine · 1964
- BCN Telecom, Inc. v. AssessorSupreme Judicial Court of Maine · 2016
4 more not listed; retrieve them via the Exa API.