SUSQUEHANNA CO. v. TAX COMM. (No. 2.)

No. 369.

283 U.S. 297 (1931)

SUSQUEHANNA POWER COMPANY v. STATE TAX COMMISSION OF MARYLAND. (No. 2.)

Supreme Court of United States.

Decided April 13, 1931.


Attorney(s) appearing for the Case

Mr. William Clarke Mason, with whom Messrs. Stevenson A. Williams, Frederick R. Williams, and A. Allen Woodruff were on the brief, for appellant.

Messrs. William L. Marbury, Jr., Assistant Attorney General of Maryland, and Charles H. MacNabb, with whom Mr. William P. Lane, Jr., Attorney General, was on the brief, for appellee.


MR. JUSTICE STONE delivered the opinion of the Court.

This case is here on appeal, § 237 Jud. Code, as amended by Act of January 31, 1928, from a judgment of the Court of Appeals of Maryland, 159 Md. 359; 151 Atl. 39, upholding an order of appellee, the State Tax Commission, which fixed an assessment on the capital stock of appellant, for 1929 taxation, at $6,000,000.

The assessment was made under the provisions of Art. 81, §§ 154, 163, 166...

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