In Re Anthony R‪.‬

On report. The State seeks to recover the "quahog tax," so-called, assessed against the defendant, a licensed shellfish dealer, under the provisions of R.S., c. 16, §§ 294-301, enacted in P.L., 1957, c. 429 § 22. It is agreed that if the quahog tax statute is "constitutional and a valid exercise of the taxing powers of the State," the State is entitled to judgment in the amount of $1,282.02.