State v. Backus Chevrolet Co.

The -purpose of this suit by the State of Maryland against the Backus Chevrolet Company, Inc., is to recover taxes claimed by the State to be due from the defendant corporation under the Emergency Gross Receipts Tax Law. As enacted by chapter 188 of the Acts of 1935 of the General Assembly, to add new sections to article 56 of the Code (Supp. 1929), the statute provides:

“For the privilege of engaging in the business of selling tangible personal property at retail, there is hereby imposed upon every person engaging in such business a license fee or tax, in addition to all other fees or taxes…