American Bank Stationery Co. v. State

The appellant was sued’ in the Superior Court of Baltimore City by the State of Maryland for an additional assessment on its income tax returns for the years 1941 to 1947, both inclusive. It admitted the increased assessment for the years 1945 to 1947, inclusive, and paid the same, so that this suit involves increased assessment for the years 1941 to 1944, inclusive.

To the declaration filed by the State, in its first plea appellant admitted as due, the amount claimed for the years 1945, 1946 and 1947. Its second plea was the general issue plea. Its third plea was that the cause of action did…