ARMCO STEEL v. STATE TAX COMM.

[No. 53, September Term, 1959.]

221 Md. 33 (1959)

155 A.2d 678

ARMCO STEEL CORPORATION v. STATE TAX COMMISSION OF MARYLAND ET AL.

Court of Appeals of Maryland.

Decided November 24, 1959.


Attorney(s) appearing for the Case

John Henry Lewin and Robert M. Thomas, with whom were Venable, Baetjer & Howard on the brief, for the appellant.

John Martin Jones, Jr., Assistant Attorney General, with whom was C. Ferdinand Sybert, Attorney General, on the brief, for the State Tax Commission of Maryland, one of the appellees.

Bernard J. Sachs, Assistant City Solicitor of Baltimore, with whom were Harrison L. Winter, City Solicitor, Ambrose T. Hartman, Deputy City Solicitor, and Morton L. Goldner, Assistant City Solicitor, on the brief, for the Mayor and City Council of Baltimore, the other appellee.

The cause was argued before BRUNE, C.J., and HENDERSON, HAMMOND, PRESCOTT and HORNEY, JJ.


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

This is an appeal by the Armco Steel Corporation (Armco) from a final order of the Circuit Court of Baltimore City affirming a decision by the State Tax Commission which denied to Armco an exemption from a Baltimore City tax on certain raw materials which it used in its business for the year 1957. The exemption permitted by the City is limited to "ores and unrefined metals shipped into the City for processing or refining...

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