MARDEN, Justice.
On report, to determine the taxability of certain machinery owned by defendant, which machinery was situated at Leeds, Maine, on April 1, 1962 and upon which the Town of Leeds assessed a personal property tax.
The defendant is a Maine corporation located at Westbrook engaged in the surfacing of highways. Among its items of equipment is a unit of machinery for the preparation of a "mix" commonly known as "hot top" and more technically as bituminous...
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