HAMMOND v. PHILA. ELEC. PWR. CO.

[No. 68, October Term, 1948.]

192 Md. 179 (1949)

63 A.2d 759

HAMMOND, ATTORNEY GENERAL, ET AL. v. PHILADELPHIA ELECTRIC POWER CO., ET AL.

Court of Appeals of Maryland.

Decided January 21, 1949.


Attorney(s) appearing for the Case

Hall Hammond, Attorney General, and Joseph D. Buscher, Special Assistant Attorney General, for the appellants.

William C. Walsh and A. Walter Kraus, Jr., with whom were Miles, Walsh, O'Brien & Morris on the brief, for the appellees.

The cause was argued before MARBURY, C.J., DELAPLAINE, COLLINS, and HENDERSON, JJ., and EMORY H. NILES, J., of the Supreme Bench of Baltimore City, specially assigned.


MARBURY, C.J., delivered the opinion of the Court.

This case involves the construction and application of the recordation tax codified as Sec. 220 of Art. 81 of the Code. This tax was first established by the general taxation act of 1937, Special Session, Chapter 11. Sec. 213 of that act read in part: "A tax is hereby imposed upon every instrument of writing recorded or offered for record with the Clerks of the Circuit Courts of the respective counties, or with the...

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