CLERK v. CHESAPEAKE BAY SHORES

[No. 272, September Term, 1973.]

271 Md. 627 (1974)

319 A.2d 811

CLERK OF THE CIRCUIT COURT FOR DORCHESTER COUNTY v. CHESAPEAKE BAY SHORES, INC.

Court of Appeals of Maryland.

Decided May 20, 1974.


Attorney(s) appearing for the Case

William J. Giacofci, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellant.

Submitted on brief by Richard M. Matthews for appellee.

The cause was argued before MURPHY, C.J., and SINGLEY, SMITH, DIGGES, LEVINE, ELDRIDGE and O'DONNELL, JJ.


SINGLEY, J., delivered the opinion of the Court. SMITH and ELDRIDGE, JJ., dissent and SMITH, J., filed a dissenting opinion in which ELDRIDGE, J., concurs at page 632 infra.

This is an appeal by the Clerk of the Circuit Court for Dorchester County (the Clerk) from an order of the Maryland Tax Court instructing him to refund documentary stamp and transfer taxes which he had collected.1 The facts, having been stipulated to by the...

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