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TOPPS GARMENT CORP. v. STATE

[No. 65, October Term, 1956.]

212 Md. 23 (1957)

128 A.2d 595

TOPPS GARMENT MANUFACTURING CORPORATION v. STATE

Court of Appeals of Maryland.

Decided January 14, 1957.

Attorney(s) appearing for the Case

Frederick P. McBriety, with whom were McBriety, Mace & Matthews on the brief, for the appellant.

Frank T. Gray, Assistant Attorney General, and Edward F. Engelbert, Counsel, Retail Sales Tax Division, with whom was C. Ferdinand Sybert, Attorney General, on the brief, for the appellee.

The cause was argued before COLLINS, HENDERSON, HAMMOND and PRESCOTT, JJ., and MACGILL, J., Associate Judge of the Fifth Judicial Circuit, specially assigned.

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

At issue in this appeal is the right of Maryland to compel an unqualified foreign corporation to collect the use tax on goods shipped by it direct to resident purchasers on orders solicited within but accepted without the State. The lower court held that the State had this right and Topps Garment Corp., the out of state vendor, appeals.

The following provisions of the Code, 1951, Art. 81, are relevant (amendments...

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