Motor Co. v. . Maxwell, Comr. of Revenue

This was an action instituted by the plaintiff, a corporation engaged in the retail sale of automobiles in the city of Salisbury, against the defendant Commissioner of Eevenue for the refund of $1,454.75 paid by the plaintiff to the defendant under protest, being taxes levied and collected by the defendant from 25 May, 1934, to 1 July, 1935, on the resale of second-hand or used automobiles taken in exchange for other second-hand or used automobiles which had been taken in part payment of new automobiles sold by the plaintiff and upon the sales of which new automobiles the maximum tax of…