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MORNING CHEER v. CO. COM'RS.

[No. 77, October Term, 1949.]

194 Md. 441 (1950)

71 A.2d 255

MORNING CHEER, INC. v. BOARD OF COUNTY COMMISSIONERS OF CECIL COUNTY

Court of Appeals of Maryland.

Decided February 9, 1950.

Attorney(s) appearing for the Case

George W. Constable and Abraham L. Freedman, with whom were Constable & Alexander, Bernard Eskin and Wolf, Block, Schorr & Solis-Cohen on the brief, for the appellant.

Clarke Murphy, Jr., Special Assistant Attorney General, with whom was Hall Hammond, Attorney General, on the brief, for the appellee.

The cause was argued before MARBURY, C.J., DELAPLAINE, COLLINS, GRASON, HENDERSON and MARKELL, JJ.

MARBURY, C.J., delivered the opinion of the Court.

This case comes here from the Circuit Court for Cecil County where it came on appeal from the State Tax Commission. It originated with the County Commissioners of Cecil County, and went from there to the State Tax Commission. Appellant is a non-profit corporation of the Commonwealth of Pennsylvania. The question is whether the appellant should be allowed an exemption for state and county taxes on its buildings and...

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