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BALTIMORE TRANSIT CO. v. MTA

[No. 43, September Term, 1963.]

232 Md. 509 (1963)

194 A.2d 643

BALTIMORE TRANSIT COMPANY v. METROPOLITAN TRANSIT AUTHORITY

Court of Appeals of Maryland.

Decided October 30, 1963.

Attorney(s) appearing for the Case

Joseph Sherbow, with whom were Edward F. Shea, Jr., Alan M. Wilner and Sherbow, Shea & Doyle on the brief, for the appellant.

John J. Ghingher, Jr., for the appellee.

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

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

The Baltimore Transit Company (Company) brought suit in the Circuit Court of Baltimore City to determine whether or not a seat tax fee had been imposed upon its streetcars in favor of the appellee, Metropolitan Transit Authority (MTA). This appeal is from a decree in MTA's favor, ruling that said seat tax fee applied to streetcars as well as buses.

The questions raised, stated concisely, are: (1) did the Legislature...

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