Legal Opinion
H. M. Rowe Co. v. State Tax Commission
Court of Appeals of Maryland
Decided December 9, 1925PublishedCited by 24 opinions
1Opinion of the CourtObbutt, J.
Acting under the authority conferred by chapter 528 of the Acts of 1914, on February 13th, 1915, the Mayor and City Council of Baltimore, by Ordinance Xo. 571, exempted from taxation all mechanical tools, whether worked by hand ■or steam or other motive power, and any machinery, manufacturing apparatus, or engines owned, as is required by said Act of 1914, chapter 528, and which are actually employed and used in the business of manufacturing* in the city of Baltimore” owned by “persons, firms and corporations actually engaged in manufacturing within the City of Baltimore,” who complied with…
2Cases cited5 opinions
- Carlin v. Western Assurance Co. of Toronto, CanadaCourt of Appeals of Maryland · 1882
- People Ex Rel. John A. Roebling's Sons' Co. v. WempleNew York Court of Appeals · 1893
- Filippe A. Broadbent Mantel Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1919
- People Ex Rel. Jewelers' Circular Publishing Co. v. RobertsNew York Court of Appeals · 1898
- State v. Soard's Directory Co.Supreme Court of Louisiana · 1921
3Cited by24 opinions
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- MacKe Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Suburban Propane Gas Corp. v. TawesCourt of Appeals of Maryland · 1954
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