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PERDUE FOODS v. ST. DEP'T OF A. & T.

[No. 238, September Term, 1971.]

264 Md. 672 (1972)

288 A.2d 170

PERDUE FOODS, INC. v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION

Court of Appeals of Maryland.

Decided March 8, 1972.

Attorney(s) appearing for the Case

K. Donald Proctor and Robert L. Karwacki for appellant.

Amicus Curiae brief filed by Delmarva Poultry Industry, Charles E. Hearne, Jr., and Hearne, Fox & Bailey on the brief.

E. Stephen Derby, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued before HAMMOND, C.J., and BARNES, McWILLIAMS, SINGLEY, SMITH and DIGGES, JJ.

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

We shall here reverse an order of the Maryland Tax Court which held that a chicken processing plant was not engaged in manufacturing so as to bring it within the tax exemption provided in Code (1957, 1969 Repl. Vol.) Art. 81, §§ 9 (23) and 9 (24). Appellant, Perdue Foods, Inc., (Perdue), objects to a determination by appellee, State Department of Assessments and Taxation (the department), denying it an exemption...

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