Maryland & Virginia Milk Producers' Ass'n v. District of Columbia

I am unable to agree in so much of the opinion as holds petitioner liable for taxes assessed on “accounts receivable”, or assessed on the entire “gross receipts” from sales for “the privilege of doing business in the District [of Columbia].”

Petitioner is a non-profit association of farmers incorporated under the “Co-operative Association” Laws of the State of Maryland, with its statutory principal office at Hyattsville, Maryland, and its operating office during the years in question in the City of Washington. "All of petitioner’s eleven hundred members are residents of Maryland, of Virginia,…