McLane v. State Tax Commission

Charles E. McLane, a resident of Baltimore County, and Henry C. Biggs, a resident of Anne Arundel County, are partners and carry on their business of brokers and dealers in stocks and securities under the firm name of Biggs & McLane in their place of business in Baltimore City. The firm was assessed for its office furniture by Baltimore City, when the municipal corporation attempted to assess it in the further sum of one hundred thousand dollars for its “merchandise securities located at 32 South Street,” which is the location of their business in Baltimore City. The assessment was resisted,…