Hammond v. Philadelphia Electric Power Co.

This case involves the construction and application of the recordation tax codified as Sec. 220 of Art. 81 of the Code. This tax was first established by the general taxation act of 1937, Special Session, Chapter 11. Sec. 213 of that act read in part: “A tax is hereby imposed upon every instrument of writing recorded or offered for record with the Clerks of the Circuit Courts of the respective counties, or with the Clerk of the Superior Court of Baltimore City, on and after June 1, 1937, to and including September 30, 1939, including * * * mortgages (except purchase money mortgages), * * *…