Mayor of Baltimore v. State Tax Commission

The question, and only question, involved in this appeal is whether the machinery, tools, and materials of the Union Shipbuilding Company, one of the appellees, are “used entirely or chiefly in connection with manufacturing” and as such, entitled to exemption “from taxation for all ordinary municipal purposes” under the provisions of section 10, ch. 82, of the Acts of 3918.

The Union Shipbuilding Company had applied to the Appeal Tax Court of Baltimore for an exemption from taxation for the year 3930 on machinery valued at $250,000 and raw material, $600,000, under the Act of 1938, chapter 82,…