Allen v. State

This suit was brought by the State of Maryland upon the official bond of Edward M. Allen, Jr., treasurer of Harford County for the years 1898 and 1899, to recover a balance of $1,027.84 due for State taxes on mortgages for the years named.

The defendants pleaded : 1st. General performance—2nd. That under section 262Q of Article 13 of the Code of Public Local Laws of Maryland, title, Harford County, sub-title taxes (being ch. 204 of the Acts of 1898), the defendant, Allen, was entitled to a commission of two per cent upon the State taxes by him collected and turned over to the treasurer of the…