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HOUSEHOLD FINANCE v. TAX COMM.

[No. 42, October Term, 1956.]

212 Md. 80 (1957)

128 A.2d 640

HOUSEHOLD FINANCE CORPORATION v. STATE TAX COMMISSION OF MARYLAND STATE TAX COMMISSION OF MARYLAND v. HOUSEHOLD FINANCE CORPORATION (Two Appeals in One Record)

Court of Appeals of Maryland.

Decided January 17, 1957.

Attorney(s) appearing for the Case

Floyd E. Britton, with whom were James F. Thrift and Guy B. Brown on the brief, for the Household Finance Corporation.

Joseph S. Kaufman, Assistant Attorney General, with whom were C. Ferdinand Sybert, Attorney General, Norman P. Ramsey, Deputy Attorney General, and David Kaufman, Assistant Attorney General, on the brief, for the State Tax Commission of Maryland.

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

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

This appeal involves the assessment of the value of the capital stock of a foreign finance corporation and the apportionment thereof, so as to allocate the portion that fairly "represents the business done in this State", for the year 1953.

Household Finance Corporation (Household) was, and is, such a corporation and appealed to the Circuit Court of Baltimore City from an assessment, and allotment (business...

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