State of Maryland v. Turner

The grounds, of the demurrers to the complaint in both the actions are the spne — that the complaint *10does not state facts sufficient to constitute a cause of action. The actions are brought, one by the State of Maryland and one by the city of Baltimore, against the defendant to recover from him a sum of money eqúal to the amount of the taxes assessed against him upon personal property by the State of Maryland and the city of Baltimore while he was a resident of that city and State,

The complaints set up that the highest courts of Maryland, in interpreting its tax laws, have held that by the…