American Newspapers, Inc. v. State Tax Commission

This appeal is from an order of the Baltimore City Court, affirming an assessment by the State Tax Commission of the property of the American Newspapers, Incorporated, which issues and publishes in Baltimore a newspaper, known as the “News-Post” daily for six days a week, Monday to Saturday, both inclusive, and a weekly newspaper on Sundays known as the “Sunday American.” The appellant, American Newspapers, Inc., had made a claim for exemption from taxation of its machinery tools, and raw materials on the ground that it was a manufacturer, under Code (Supp. 19,35), art. 81, sec. 7, sub-secs.…