Legal Opinion

Howell v. State

Court of Appeals of Maryland

Decided June 15, 1845PublishedCited by 25 opinions

Appeal from Baltimore county court. This was an action of assumpsit, docketted by consent to September term 1844, between the State as plaintiff, and die appellant as defendant, who pleaded non-assumpsit.

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Appeal from Baltimore county court. This was an action of assumpsit, docketted by consent to September term 1844, between the State as plaintiff, and die appellant as defendant, who pleaded non-assumpsit. It was agreed, that the taxes charged in the following bills were regularly assessed upon the property of the defendant under the acts of the General Assembly of Maryland, so far forth as the forma] valuation of the property, the imposition of the tax, and the presentation of the bills are concerned; and that the amounts, as charged, are the correct amounts for the respective years under the…

1Opinion of the CourtMartin, J.

The legislature of Maryland, on the 1st of April 1841, passed an act, entitled: “An act for the general valuation and assessment of property in the State, and to provide a tax to pay the debts of the State.” By the first section, it is provided, that all real and personal property in the State; all chattels, real and personal; all goods, wares and merchandizes, and other stock in trade, at home, or not permanently located elsewhere ; the interest or proportion in all ships or other vessels, whether in port or out of port, owned by persons resident of the State; and various other descriptions…

2Cases cited4 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Gibbons v. OgdenSupreme Court of the United States · 1824
  3. Brown v. MarylandSupreme Court of the United States · 1827
  4. Providence Bank v. BillingsSupreme Court of the United States · 1830

3Cited by25 opinions

  1. Cox v. CollectorSupreme Court of the United States · 1871
  2. Maryland Committee for Fair Representation v. Tawes, Governor & Board of State CanvassersCourt of Appeals of Maryland · 1962
  3. Tharalson v. State Department of RevenueOregon Supreme Court · 1978
  4. Baker v. StateCourt of Special Appeals of Maryland · 1972
  5. Hughes v. StateCourt of Special Appeals of Maryland · 1972

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