BARNES, J., delivered the opinion of the Court.
The principal question presented to us in this appeal is whether certain vending machines of The Macke Company, the appellant (Macke), which mix and dispense hot and cold drinks, are "used in manufacturing" so as to qualify Macke, as their owner, for an exemption from the personal property tax pursuant to Code (1969 Repl. Vol.) Art. 81, § 9 (23).
The facts are not in dispute. Macke, a Delaware Corporation...
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