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COMPT. OF TREASURY v. CROFTON CO.

[No. 17, October Term, 1951.]

198 Md. 398 (1951)

84 A.2d 86

COMPTROLLER OF TREASURY v. CROFTON COMPANY

Court of Appeals of Maryland.

Decided November 1, 1951.

Attorney(s) appearing for the Case

Robert M. Thomas, Assistant Attorney General, with whom were Hall Hammond, Attorney General, and Edward F. Engelbert, Staff Attorney, Retail Sales Tax Division, Office of the Comptroller, on the brief, for the appellant.

No brief and no appearance for the appellee.

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

MARKELL, J., delivered the opinion of the Court.

This is an appeal from a judgment for refund, with interest, of $182.48, collected as use tax with interest. The only question presented is whether the use, by a construction company in the construction of houses, of slate which is not readily obtainable in Maryland, is exempted from the use tax under section 310 (f) of the Use Tax Act. Article 81, secs. 308-337, Code, 1947 Supp.; Acts of 1947, ch. 681; 1947, Sp. Session...

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