SINGLEY, J., delivered the opinion of the Court. SMITH and ELDRIDGE, JJ., dissent and SMITH, J., filed a dissenting opinion in which ELDRIDGE, J., concurs at page 632 infra.
This is an appeal by the Clerk of the Circuit Court for Dorchester County (the Clerk) from an order of the Maryland Tax Court instructing him to refund documentary stamp and transfer taxes which he had collected.
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