Maryland Racing Commission v. Maryland Jockey Club

The sole question in the instant appeal is the constitutionality of a particular provision of the statutory law imposing an additional license or occupation tax upon one of the same class of operators of tracks for the racing of horses within the State of Maryland. While the question is single, the correct answer may be found on two different grounds. The court must declare the law in every case, and so it must enforce the Constitution as the paramount law whenever a legislative act is found to be in conflict. The parties, therefore, may not by their election confine the court in its…