Donald H. Jacobs, Doing Business as the Jacobs Instrument Company v. J. Millard Tawes, Comptroller of the Treasury, State of Maryland

PARKER, Chief Judge.

This is an appeal from an order dismissing an action seeking an injunction to restrain the Comptroller of the Treasury of the State of Maryland from collecting Maryland sales and use taxes in the amount of $1,904.62, including penalties and interest, assessed against appellant under the provisions of Art. 81, sections 320-396 of the Code of Maryland of 1951. Appellant alleges in his complaint, which he calls a petition, that the sales and use taxes were improperly assessed against him as he was performing work under contract with the United States Navy, and that the state…