WILLIAMSON, Justice.
This petition for a declaratory judgment is before us on report upon an agreed statement of facts. Uniform Declaratory Judgments Act, R.S. c. 107, §§ 38-50.
The problem is whether the petitioner is liable for payment of a use tax upon coin operated amusement machines leased in Maine. Sales and Use Tax Law, R.S. c. 17, § 4.
The petitioner, Trimount Coin Machine Company, a Massachusetts corporation with its only place...
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