[Download] "State Tax Commission v. Gales" by September Term, 1959 Court of Appeals of Maryland No. 61 * eBook PDF Kindle ePub Free

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eBook details

• Title: State Tax Commission v. Gales
• Author : September Term, 1959 Court of Appeals of Maryland No. 61
• Release Date : January 13, 1960
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 75 KB

Description

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 grant a partial exemption from taxation of land. Even with that assumption, a majority of this Court was of the opinion that the classification which the statute undertook to make was not sustainable. The appellant contended in its motion for reargument that this conclusion was erroneous and also that it was reached upon an inadequate record insofar as the ground of decision was concerned. We withdrew our original opinion upon granting the motion for reargument, and we have now considered the case anew. This opinion supersedes our original opinion, and leaves open the question upon which that original opinion turned.

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