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MEADE HEIGHTS v. TAX COMM. OF MD.

[No. 96, October Term, 1952.]

202 Md. 20 (1953)

95 A.2d 280

MEADE HEIGHTS, INC. ET AL. v. STATE TAX COMMISSION OF MARYLAND (Five Appeals in One Record)

Court of Appeals of Maryland.

Decided March 13, 1953.

Attorney(s) appearing for the Case

Hilary W. Gans, with whom were A. Herman Siskind, Harry S. Kruger and C. Edward Jones on the brief, for the petitioners.

Berryman Green, Special Assistant to the Attorney General of the United States, with whom were Charles S. Lyon, Assistant Attorney General, and Ellis N. Slack, Special Assistant to the Attorney General, on the brief, for the United States.

Robert M. Thomas, Assistant Attorney General, with whom was Edward D.E. Rollins, Attorney General, on the brief, for the appellee.

The cause was argued before SOBELOFF, C.J., and DELAPLAINE, COLLINS and HENDERSON, JJ.

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

Appellants are three domestic corporations of the State of Maryland who leased five parcels of land from the United States of America and constructed apartment projects thereon, the land in each case being located within military or other reservations over which the federal government has exclusive jurisdiction. The County Commissioners of Anne Arundel County and Harford County assessed appellants for ordinary taxation...

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