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MILLER BROTHERS COMPANY v. STATE

[No. 93, October Term, 1952.]

201 Md. 535 (1953)

95 A.2d 286

MILLER BROTHERS COMPANY v. STATE (Two Appeals in One Record)

Court of Appeals of Maryland.

Decided March 11, 1953.

Attorney(s) appearing for the Case

William L. Marbury, with whom were James Piper, Piper & Marbury, William Poole, James L. Latchum and Berl, Potter & Anderson, on the brief, for the appellant.

Francis D. Murnaghan, Jr., Assistant Attorney General, with whom were Edward D.E. Rollins, Attorney General, and Edward F. Engelbert, Assistant Director, Retail Sales Tax Division, Office of the Comptroller of the Treasury, on the brief, for the appellee.

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

Decided March 11, 1953. Reversed. 347 U.S. 340.

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

These two appeals test the constitutionality of the Maryland Use Tax Act, Code 1951, art. 81, secs. 368-396, as applied to furniture sold by appellant, Miller Brothers Company, a Delaware corporation, at its store in Delaware and delivered to purchasers residing in Maryland.

The tax is an excise imposed by the Legislature...

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