DUBORD, Justice.
This is an appeal, filed under the provisions of Section 33, Chapter 17, R.S.1954, (as amended), and M.R.C.P. 80B, from the imposition of a use tax by the State Tax Assessor upon personal property owned by the appellant.
At the time of the imposition of the tax, the appellant was engaged in interstate commerce by motor truck between the States of Maine, New Hampshire, Massachusetts, and Connecticut. The pertinent statutes involved are certain...
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