Hearst Corp. v. State Department of Assessments & Taxation

Murphy, C. J., and Digges, J., dissent and Murphy, C. J., filed a dissenting opinion in which Digges, J., concurs at page 646 infra.

This case, on appeal from the Maryland Tax Court, is a reprise of American Newspapers v. Tax Comm’n, 174 Md. 56 [American Newspapers v. McCardell], 197 A. 574 (1938). It involves the same parties and presents the same issue: are the equipment and raw materials used in printing a newspaper exempt from taxation under the Baltimore City ordinance which exempts from local taxation the machinery and raw materials used in manufacturing?

American Newspapers held that the…