Legal Opinion
State Tax Commission v. Western Maryland Ry. Co.
Court of Appeals of Maryland
Decided April 16, 1947No. [Nos. 74, 108, October Term, 1946.]PublishedCited by 10 opinions
1Opinion of the CourtMarbury, C. J.
The decision in these two cases requires an interpretation of the gross receipts tax on steam railroads, imposed by Article 81, sections 94% to 99 of the Code. It differs in this respect from the tax construed in No. 70 of this Term (Rogan, State Tax Commission v. Baltimore & Ohio Railroad Co., 188 Md. 44, 52 A. 2d 261) which was imposed by a special statute affecting only the railroad in that appeal, Act of 1878, Ch. 155. That statute, however, was a compromise agreement for the application to the Baltimore and Ohio of the first Maryland gross receipts laws, Act of 1872, Ch. 234, and Act of…
2Cases cited23 opinions
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Wallace v. HinesSupreme Court of the United States · 1920
- International Harvester Co. v. EvattSupreme Court of the United States · 1947
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Board of Zoning Appeals v. McKinneyCourt of Appeals of Maryland · 1938
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3Cited by10 opinions
- Gray v. Harriet Lane Home for Invalid ChildrenCourt of Appeals of Maryland · 1949
- Maryland Board of Registration for Professional Engineers & Professional Land Surveyors v. ArmacostCourt of Appeals of Maryland · 1979
- Duvall v. LacyCourt of Appeals of Maryland · 1950
- Beneficial Finance Co. v. Administrator of Loan LawsCourt of Appeals of Maryland · 1971
- Employment Security Administration v. SmithCourt of Appeals of Maryland · 1978
5 more not listed; retrieve them via the Exa API.