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COMPTROLLER OF TREASURY v. MD. SPECIALTY WIRE, INC.

No. 8, September Term, 1977.

37 Md. App. 528 (1977)

378 A.2d 183

COMPTROLLER OF THE TREASURY v. MARYLAND SPECIALTY WIRE, INC.

Court of Special Appeals of Maryland.

Decided October 17, 1977.

Attorney(s) appearing for the Case

Paul S. Sugar, Assistant Attorney General, with whom were Francis B. Burch, Attorney General, and Stephen M. Cordi, Assistant Attorney General, on the brief, for appellant.

Richard W. Emory, with whom were Benson Everett Legg and Venable, Baetjer & Howard on the brief, for appellee.

The cause was argued before GILBERT, C.J., and MORTON and LOWE, JJ.

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

Taxation, the inevitable cost we bear for a civilized society,1 is, "[t]he art of so plucking the goose as to procure the most feathers with the least possible hissing."2 The "plucking" of $8,290.12 in retail sales tax,3 in the case now before us, led, not only to a great deal of "hissing" by the taxpayer, but the defeat of the...

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