Comptroller of Treasury v. Smith

This appeal is from a judgment of the Circuit Court for Prince George’s County reversing an assessment of use tax by the Comptroller upon the price, or aggregate value, of an asphalt plant purchased by the appellee, for use in Maryland, from The Simplicity System Company of Chattanooga, Tennessee. The question presented is whether the Comptroller’s assessment is supportable, upon the facts before him, by a true construction of the Maryland statute.

Code (1951), Art. 81, sec. 369, imposes a tax on the use in Maryland of tangible personal property purchased within or without the State, but sec.…