Hanbro, Inc. v. Johnson

On Report. This is an appeal from the assessment of a use tax by the State Tax Assessor, hereafter called the Appellee, against Hanbro, Inc., hereafter called the Appellant. The case was reported from the Superior Court for decision upon the pleadings, affidavits and other instruments of record, and agreed statement of facts. The agreed statement discloses that in 1960 the Appellant purchased in New Hampshire certain store fixtures and other items of personal property upon which the tax assessment was based. The Appellant at that time, and at the time of the assessment of the tax, was a Maine…