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COMPTROLLER OF TREASURY v. SMITH

[No. 21, October Term, 1954.]

205 Md. 408 (1954)

109 A.2d 47

COMPTROLLER OF TREASURY v. SMITH

Court of Appeals of Maryland.

Decided November 12, 1954.

Attorney(s) appearing for the Case

Charles McC. Mathias, Jr., Assistant Attorney General, and Edward F. Engelbert, Staff Attorney, Retail Sales Tax Division, with whom was Edward D.E. Rollins, Attorney General, on the brief, for the appellant.

Waldo Burnside for the appellee.

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

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

This appeal is from a judgment of the Circuit Court for Prince George's County reversing an assessment of use tax by the Comptroller upon the price, or aggregate value, of an asphalt plant purchased by the appellee, for use in Maryland, from The Simplicity System Company of Chattanooga, Tennessee. The question presented is whether the Comptroller's assessment is supportable, upon the facts before him, by a true construction...

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