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COMPTROLLER v. ROCKHILL, INC.

[No. 173, October Term, 1953.]

205 Md. 226 (1954)

107 A.2d 93

COMPTROLLER OF TREASURY v. M.E. ROCKHILL, INC.

Court of Appeals of Maryland.

Decided July 22, 1954.

Attorney(s) appearing for the Case

Charles McC. Mathias, Jr., Assistant Attorney General, with whom was Edward D.E. Rollins, Attorney General, on the brief, for the appellant.

No brief and no appearance for the appellee.

The cause was argued before BRUNE, C.J., and DELAPLAINE and COLLINS, JJ.

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

The Comptroller of the Treasury, acting through his Retail Sales Tax Division, appellant, contended here that M.E. Rockhill, Inc., appellee, a corporation engaged in the development and management of real estate in Calvert County, is liable for the Maryland sales tax on rentals of cottages at Long Beach, a summer resort along the Chesapeake Bay.

The Retail Sales Tax Act, Code 1951, art. 81, sec. 321, provides...

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