Corry v. Mayor of Baltimore
Court of Appeals of Maryland
Appeal from a decree of Circuit Court No. 2, of Baltimore City (Dennis, J.) The Maryland tax laws require the levying of a personal tax on non-resident holders of stock in Maryland corporations. In view of the recent and emphatic declarations of this Court on this point, it is not considered necessary to argue the proposition.
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Appeal from a decree of Circuit Court No. 2, of Baltimore City (Dennis, J.) The Maryland tax laws require the levying of a personal tax on non-resident holders of stock in Maryland corporations. In view of the recent and emphatic declarations of this Court on this point, it is not considered necessary to argue the proposition. U. S. Electric Power and Light Co. v. State, 79 Md. 70, 71; Crown Cork and Seal Co. v. State, 87 Md. 696; Monticello Distilling Co.’s case, 90 Md. 425; Hull v. Southern Development Co., 89 Md. 610; Carstairs v. Cochran, 95 Md. 488. This attempt to lay a personal tax on…
1Opinion of the CourtBriscoe, J.
James C. Corry, a resident of the State of Pennsylvania and a non-resident of the State of Maryland, filed a bill in Circuit Court No. 2, of Baltimore City, on behalf of himself and other non-resident stockholders of the New York and Baltimore Transportation Line, a corporation of the State of Maryland, against the Mayor and City Council of Baltimore, James P. Gorter, Collector, Murray Vandiver, Treasurer of the State of Maryland, and the New York and Baltimore Transportation Line, to restrain and enjoin the defendants from collecting certain State and municipal taxes for the year 1899, on…
2Cases cited18 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- New Orleans v. StempelSupreme Court of the United States · 1899
- Kirtland v. HotchkissSupreme Court of the United States · 1879
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3Cited by5 opinions
- Mayor of Baltimore v. Safe Deposit & Trust Co.Court of Appeals of Maryland · 1903
- Mayor of Baltimore v. Chester River Steamboat Co.Court of Appeals of Maryland · 1906
- Susquehanna Power Co. v. State Tax CommissionCourt of Appeals of Maryland · 1930
- Intermountain Agricultural Credit Ass'n v. Payette CountyIdaho Supreme Court · 1934
- Smith v. BurtonSupreme Court of Alabama · 1968