Tidewater Oil Co. v. County Commissioners

The Tidewater Oil Company and the Tidewater Oil Sales Corporation, on July 30th, 1930, filed with the County Commissioners of Anne Arundel County, for tax assessment purposes, certain inventories of petroleum products belonging to those affiliated companies and stored in the county, which were therein “computed on a gallonage basis” to be worth $444,000. Upon the official assessment which adopted that valuation, and which continued without change in the absence of any requested modification, the companies paid in full and without objection the taxes levied for 1931, 1932, and 1933, the…