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CITY OF BALTIMORE v. A.S. ABELL CO.

[No. 26, September Term, 1977.]

281 Md. 162 (1977)

377 A.2d 873

MAYOR AND CITY COUNCIL OF BALTIMORE ET AL. v. THE A.S. ABELL COMPANY

Court of Appeals of Maryland.

Decided October 4, 1977.

Attorney(s) appearing for the Case

Kaye T. Brooks, Assistant Attorney General, with whom were Francis B. Burch, Attorney General, and Ward B. Coe, III, Assistant Attorney General, on the brief, for appellant Department of Assessments and Taxation. Joseph L. Woytowitz, Chief Solicitor, with whom was Benjamin L. Brown, City Solicitor, on the brief, for appellant Mayor and City Council of Baltimore.

George D. Hubbard and Charles R. Moran, with whom were Herman B. Rosenthal and Semmes, Bowen & Semmes on the brief, for appellee.

The cause was argued before MURPHY, C.J., and SINGLEY, SMITH, DIGGES, LEVINE and ORTH, JJ.

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

We approach this case with a sense of deja vu. In Hearst Corporation v. State Department of Assessments and Taxation, 269 Md. 625, 308 A.2d 679 (1973), we held that the equipment used in printing a newspaper, in that case the Baltimore News American, was entitled to the exemption from taxation granted to machinery used in manufacturing by...

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