181 A.2d 249 HANBRO, INC. v. ERNEST H. JOHNSON STATE TAX ASSESSOR Supreme Judicial Court of Maine. Cumberland. Opinion, May 23, 1962. Taxation. Sales. Use. Constitutional Law. Legislative Intent. Statutory Construction. The receipt of rentals, under a lease executed in another state, of property bought and physically located in that state, is not a “use” […]