WESTERN MD. RWY. CO. v. TAX COMM.

[Nos. 76, 96, October Term, 1949.]

195 Md. 206 (1950)

73 A.2d 12

WESTERN MARYLAND RAILWAY COMPANY v. STATE TAX COMMISSION OF MARYLAND CANTON RAILROAD COMPANY v. ROGAN ET AL.

Court of Appeals of Maryland.

Decided April 19, 1950.


Attorney(s) appearing for the Case

W. Harvey Small with whom was William C. Purnell on the brief, for the appellant, the Western Maryland Railway Company.

John Henry Lewin, with whom were J. Crossan Cooper, Jr., and Venable, Baetjer & Howard on the brief, for the appellant, the Canton Railroad Company.

Hall Hammond, Attorney General, and Harrison L. Winter, Assistant Attorney General, for the appellee.


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

These appeals are taken by Western Maryland Railroad Company (Western Maryland) and Canton Railroad Company (Canton), from decrees of Circuit Court No. 2 of Baltimore City sustaining final assessment against the appellants made by the Maryland State Tax Commission (the Commission) for gross receipts taxes imposed by Article 81, section 95 of the 1943 Supplement of the Code.

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