PRESSMAN v. STATE TAX COMMISSION

[No. 84, October Term, 1953.] [No. 85, October Term, 1953.]

204 Md. 78 (1954)

102 A.2d 821

PRESSMAN v. STATE TAX COMMISSION ET AL. CITY OF BALTIMORE v. STATE TAX COMMISSION ET AL.

Court of Appeals of Maryland.

Decided February 11, 1954.


Attorney(s) appearing for the Case

(In No. 84) Hyman A. Pressman, and (in No. 85) Thomas N. Biddison, City Solicitor for Baltimore City, with whom were Edwin Harlan, Deputy City Solicitor and William H. Marshall, Assistant City Solicitor, on the brief, for appellants.

Francis D. Murnaghan, Jr., Assistant Attorney General, with whom were Edward D.E. Rollins, Attorney General and J. Edgar Harvey, Deputy Attorney General, on the brief, for State Tax Commission and State officials, appellees.

J. Kemp Bartlett, Jr., and Richard W. Kieffer, with whom were Bartlett, Poe & Clagett, L. Vernon Miller and Frederick W. Brune, on the brief, for the savings banks, appellees.

The cause was argued before SOBELOFF, C.J., and DELAPLAINE, COLLINS, HENDERSON and HAMMOND, JJ.


DELAPLAINE, J., delivered the opinion of the Court.

These two suits challenge the constitutionality of Chapter 783 of the Laws of Maryland of 1953, which amends the State Revenue and Tax Law by reducing the franchise tax on the mutual savings banks situated in this State. Code 1951, art. 81, sec. 126.

Both suits were filed in the Circuit Court of Baltimore City. One was filed by Hyman A. Pressman, a citizen and taxpayer of Baltimore, against the State Tax...

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