Eastern Tar Products Corp. v. State Tax Commission

The appellants are ordinary business corporations engaged in manufacturing in Baltimore City. They were incorporated under the laws of Maryland in 1935, and in 1937 the State Tax Commission of Maryland tentatively assessed Eastern Tar Products Corporation on raw materials and manufactured products at $60,500, and Hopkins Shoe .Co., Inc., on raw materials and manufactured products at $10,000, and on tools and machinery used in manufacturing at $10,255. The appellees protested against the assessment, claiming exemption from city taxation on raw materials and manufactured products, while the…