Legal Opinion
State Tax Commission v. Standard Oil Co. of New Jersey
Court of Appeals of Maryland
Decided April 28, 1943No. [Nos. 44 and 45, January Term, 1943.]PublishedCited by 12 opinions
1Opinion of the CourtSloan, C. J.
This appeal is from an order of the Baltimore City Court reversing an order of the State Tax Commission which had refused an application of the Standard Oil Company for a manufacturer’s exemption of a job printing plant which it was operating in Baltimore City.
By Section- 7, Subsection 23, of Article 81 of the Code, 1939, the county commissioners of any county and the Mayor and City Council of Baltimore City are authorized to exempt from city and county taxes the “Tools (in-including mechanical tools), implements, whether worked by hand, steam or other motive power, machinery, manufacturing…
2Cases cited7 opinions
- County Commissioners of Carroll County v. B. F. Shriver Co.Court of Appeals of Maryland · 1924
- H. M. Rowe Co. v. State Tax CommissionCourt of Appeals of Maryland · 1925
- Mayor of Baltimore v. State Tax CommissionCourt of Appeals of Maryland · 1931
- Mayor of Baltimore v. Hanover Shirt Co.Court of Appeals of Maryland · 1935
- American Newspapers, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- State Department of Assessments & Taxation v. the Maryland-National Capital Park & Planning CommissionCourt of Appeals of Maryland · 1997
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- Heidelberg Central, Inc. v. Director of Department of RevenueSupreme Court of Missouri · 1972
- Maryland State Fair & Agricultural Society, Inc. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1961
7 more not listed; retrieve them via the Exa API.