48 A. 918 THE STATE OF MARYLAND vs. THE UNITED STATES FIDELITY AND GUARANTY CO. OF BALTIMORE. Court of Appeals of Maryland. Decided April 17th, 1901. Franchise Tax on Gross Receipts of a Guaranty Company Not Payable on Receipts from Business Without the State. Code Art. 81, § 146, imposes a franchise tax of two […]
