Buck Glass Co. v. Gordy

The question on this appeal is whether the appellant, a manufacturer of glass bottles, is, with respect to bottles made and supplied principally to sellers of milk and beer, subject to the Emergency Gross Receipts Tax of one per cent, imposed by chapter 188 of the Acts of 1935, Code, (Supp. 1935), art. 56, secs. 72A to 72Q, on the privilege of engaging in the business of selling at retail. The provisions of the act were described in the opinions in the cases of Jones v. Gordy, 169 Md. 173, 180 A. 272, and State v. Christhilf, 170 Md. 586, 185 A. 456, at this term of court. The appellant filed…