Filippe A. Broadbent Mantel Co. v. Mayor of Baltimore

Section 7 of Ordinance 140, passed by the Mayor and City Council of .Baltimore, approved on July 6th, 1912, provides that:

“The Appeal Tax Court is authorized and directed upon the application, as hereinafter provided, of any individual, firm or corporation, actually engaged in the business of manufacturing articles of commerce in the City of Baltimore, to abate any and all personal taxes which may be levied hereafter by authority of the Mayor and City Council of Baltimore for any of the corporate uses thereof, upon any mechanical tools or implements, whether worked by hand or by steam, or…