ATLANTIC, GULF v. DEP'T OF ASSESS. & T.

[No. 13, September Term, 1968.]

252 Md. 173 (1969)

249 A.2d 180

ATLANTIC, GULF AND PACIFIC COMPANY v. STATE DEPARTMENT OF ASSESSMENT AND TAXATION

Court of Appeals of Maryland.

Decided January 15, 1969.


Attorney(s) appearing for the Case

Albin M. Plant and George D. Hubbard, with whom were Semmes, Bowen & Semmes on the brief, for appellant.

Anthony M. Carey, Assistant Attorney General, with whom was Francis B. Burch, Attorney General on the brief, for appellee.

The cause was argued before HAMMOND, C.J., and MARBURY, BARNES, McWILLIAMS, SINGLEY and SMITH, JJ.


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

This appeal involves an exemption from tangible personal property taxation of the dredge Pittsburgh, owned and operated by the appellant, Atlantic, Gulf and Pacific Company (Atlantic) for the taxable year 1965. The appellee, State Department of Assessments and Taxation of Maryland (State) denied the exemption and was sustained in this action by both the Maryland Tax Court...

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