Katz v. Johnson

WILLIAMSON, Chief Justice.

This is an appeal by the State Tax Assessor from the decision of the Superior Court overturning his arbitrary assessment of a use tax in the amount of $8,520, plus interest and penalties, covering the period from July 1, 1957 to May 31, 1963. The Assessor contends that the Court below lacked jurisdiction and also was in error on the merits. Pertinent provisions of the Sales and Use Tax Law (36 M.R.S.A. § 1751 et seq.) are set forth below. 1

For our purposes the case starts with an arbitrary assessment of a use tax under § 1954. On petition for reconsideration under §…