Comptroller of Treasury v. American Can Co.

This appeal under Code (1951), Art. 81, sec. 348 is from an order of the Baltimore City Court reversing the Comptroller’s denial of the refund of a tax paid under protest. The question presented is whether the Maryland Use Tax can properly be imposed upon raw materials, purchased in another state by a manufacturer and there transformed into machinery and replacement parts, when such machinery and replacement parts are subsequently imported into Maryland for use in manufacturing operations of the same manufacturer in its plants in this State. The facts are stipulated and may be briefly stated.

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