Roland Park Co. v. State

Citations

• 80 Md. 448
• 31 A. 298
• 1895 Md. LEXIS 5

Syllabus

<p>Statutory Construction — Intent of the Legislature — Bonus Tax on New Corporations.</p> <p>The Act of 1890, ch. 536, provided that every corporation incorporated since January 1st, 1890, should pay a certain bonus tax. This Act was approved April 8, 1890. Held, that the Act applies to all corporations created after April 8th, as well as to those formed since January xst and before April 8th.</p> <p>If the obvious purpose of a statute is beyond the literal meaning of the language employed, it will not be restricted by the narrow signification of the words-; and in like manner, comprehensive terms will not include that which is not within the design of the statute, but the real intent will prevail over the literal sense of the language used..</p> <p>The result which may follow from one construction or another of a statute is a potent factor in determining the legislative intent.</p>