Buchanan v. County Commissioners
Court of Appeals of Maryland
Appeal from tbe Circuit Court for Talbot County. This suit was instituted by the appellees in the Circuit Court for Talbot County, for the recovery of $145.32, with interest thereon, being the amount of tax due to Talbot County, for the year 1876, on $19,638.00, the assessed value of certain legacies bequeathed for the use of the appellant, for life, by the last wills of her deceased father, Edward Lloyd, and her deceased mother, Sally Scott Lloyd.
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Appeal from tbe Circuit Court for Talbot County. This suit was instituted by the appellees in the Circuit Court for Talbot County, for the recovery of $145.32, with interest thereon, being the amount of tax due to Talbot County, for the year 1876, on $19,638.00, the assessed value of certain legacies bequeathed for the use of the appellant, for life, by the last wills of her deceased father, Edward Lloyd, and her deceased mother, Sally Scott Lloyd. Edward Lloyd, the father of Mrs. Buchanan, devised to his sons, Edward, Murray and Daniel, in trust for her, a tract of land called Davis’ Farm,…
1Opinion of the CourtStewart, J.
The validity of the tax imposed upon the appellant depends upon the true construction of the Act of 1874, ch. 483, in connection with the antecedent legislation in regard to the assessment and taxation of property, including debts.
With certain reservations, the Act of 1874, ch. 483, repeals the 81st Art. of the Code, and all previous laws inconsistent with its provisions.
The 2nd section of the 81st Art. had provided that all real and personal property in the State, and all debts secured by or due on judgment, decree, mortgage, bonds, bills of exchange, promissory notes for solvent debts, &c.,…
2Cases cited3 opinions
- Mayor of Baltimore v. State ex rel. Board of PoliceCourt of Appeals of Maryland · 1860
- Mayor of Baltimore v. Baltimore & Ohio Rail-roadCourt of Appeals of Maryland · 1848
- Gordon v. Mayor of BaltimoreCourt of Appeals of Maryland · 1847
3Cited by13 opinions
- Oursler v. TawesCourt of Appeals of Maryland · 1940
- Brown v. StateCourt of Appeals of Maryland · 1939
- State Tax Commission v. GalesCourt of Appeals of Maryland · 1960
- Darnall v. ConnorCourt of Appeals of Maryland · 1931
- Simpson v. HopkinsCourt of Appeals of Maryland · 1896
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