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COMP. OF TREAS. v. AMERICAN CAN CO.

[No. 17, October Term, 1955.]

208 Md. 203 (1955)

117 A.2d 559

COMPTROLLER OF TREASURY v. AMERICAN CAN COMPANY

Court of Appeals of Maryland.

Motion for rehearing filed December 5, 1955.

Denied December 7, 1955.

Attorney(s) appearing for the Case

Ambrose T. Hartman, Assistant Attorney General, with whom were C. Ferdinand Sybert, Attorney General, and Edward F. Engelbert, Staff Attorney, Retail Sales Tax Division, on the brief, for the appellant.

Norwood B. Orrick and Andre W. Brewster, with whom were Venable, Baetjer & Howard on the brief, for the appellee.

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

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

This appeal under Code (1951), Art. 81, sec. 348 is from an order of the Baltimore City Court reversing the Comptroller's denial of the refund of a tax paid under protest. The question presented is whether the Maryland Use Tax can properly be imposed upon raw materials, purchased in another state by a manufacturer and there transformed into machinery and replacement parts, when such machinery and replacement parts...

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