Lee is a town in Penobscot County, Maine, United States. It was incorporated in 1832. The town was originally called Mattekeunk, but changed it to Lee to give it an English name. Stephen Lee suggested the town be named Lee after Revolutionary general Henry "High Horse" Lee. To further convince the townsfolk, he brought a barrel of rum to the m…Lee is a town in Penobscot County, Maine, United States. It was incorporated in 1832. The town was originally called Mattekeunk, but changed it to Lee to give it an English name. Stephen Lee suggested the town be named Lee after Revolutionary general Henry "High Horse" Lee. To further convince the townsfolk, he brought a barrel of rum to the meeting. The population was 916 at the 2020 census. Lee has been home to Lee Academy since 1845.