State v. Vahlsing

This is an action brought by the State of Maine to recover a tax alleged to be due under the provisions of R.S., 1944, Chap. 14, Secs. 206-217, and acts amendatory thereof, for potatoes sold and shipped at Limestone and at Easton, both in the County of Aroostook, during the period beginning December 1, 1947 and ending June 30, 1950. There was a plea of the general issue, together with a brief statement, and the case was heard by the presiding justice of the Superior Court on the writ, pleadings, and agreed statement, who rendered a pro forma judgment for the state in the amount of $11,339.23. The case is before the Law Court on an exception to such ruling. There is no dispute as to the facts. If the so-called potato tax law is a constitutional and valid piece of legislation, the tax is due in the amount claimed for 1,133,923 barrels of potatoes sold and shipped taxed at one cent per barrel.