UNITED STATES v. CORDY

No. 1834.

58 F.2d 1013 (1932)

UNITED STATES v. CORDY, Comptroller of Treasury of Maryland.

District Court, D. Maryland.

May 12, 1932.


Attorney(s) appearing for the Case

Simon E. Sobeloff, U. S. Atty., and Cornelius Mundy, Asst. U. S. Atty., both of Baltimore, Md.

William Preston Lane, Jr., Atty. Gen. of Maryland, G. C. A. Anderson, Asst. Atty. Gen. of Maryland, for respondent.


WILLIAM C. COLEMAN, District Judge.

The question here involved is whether the state of Maryland may validly assess a gasoline tax (article 56, §§ 211-223, inclusive, Bagby's Annotated Code of Maryland) upon gasoline sold to the Post Exchange at Ft. George G. Meade, Md., a military reservation of the United States government.

The Maryland act imposes upon every dealer in the sale or use of motor vehicle fuel, as defined in the act, a so-called license...

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