STATE TAX COMM. v. GALES

[No. 61, September Term, 1959.]

222 Md. 543 (1960)

161 A.2d 676

STATE TAX COMMISSION ET AL. v. GALES ET AL. (Four Appeals In One Record.)

Court of Appeals of Maryland.

Decided June 13, 1960.


Attorney(s) appearing for the Case

John Martin Jones, Jr., Assistant Attorney General, with whom was C. Ferdinand Sybert, Attorney General, on the brief, for the appellant State Tax Commission.

Bernard F. Goldberg for the appellees and cross appellants H. Lee Ramsburg, et al.

Charles E. Hogg for the appellee M.A. Wakefield, Jr., Inc.

No brief and no appearance for the appellees Timothy W. Gales, et ux.

Brief Amicus Curiae filed by Maryland Farm Bureau, Inc.; J.B. Randol Carroll, Hilary W. Gans, and Markell, Veazey & Gans on the brief.

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


BRUNE, C.J., delivered the opinion of the Court.

This case is now before us for decision following a reargument granted on motion of the appellant. In our opinion following the original argument (published in the Baltimore Daily Record of February 9, 1960), we assumed, without deciding, that, as the appellant State Tax Commission (now the State Department of Assessments and Taxation) contended, the Legislature had power to...

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