Legal Opinion
Rogan v. B. O.R.R. Co.
Court of Appeals of Maryland
Decided March 12, 1947No. [No. 70, October Term, 1946.]PublishedCited by 49 opinions
1Opinion of the Court
This case calls for construction of the Maryland statute, Laws of 1878, Ch. 155, which imposes an annual franchise tax of one-half of one per cent. on the gross receipts of the Baltimore and Ohio Railroad Company within the State of Maryland.
The railroad company was incorporated by the Legislature in 1826 to build a railroad from the City of Baltimore to the Ohio River. Perpetual exemption from taxation was given by the charter on shares of capital stock of the company. Laws of 1826, ch. 123, sec. 18. The railroad was built through Ellicott City, Monocacy Junction, Harper's Ferry and…
2Cases cited24 opinions
- Proprietors of the Charles River Bridge v. Proprietors of the Warren BridgeSupreme Court of the United States · 1837
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Crandall v. NevadaSupreme Court of the United States · 1868
- Wallace v. HinesSupreme Court of the United States · 1920
- The Binghamton BridgeSupreme Court of the United States · 1866
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3Cited by49 opinions
- Board of Educ., Garrett Co. v. LendoCourt of Appeals of Maryland · 1982
- Inlet Associates v. Assateague House Condominium Ass'nCourt of Appeals of Maryland · 1988
- Comptroller of Treasury v. John C. Louis Co.Court of Appeals of Maryland · 1979
- Baltimore Building & Construction Trades Council v. BarnesCourt of Appeals of Maryland · 1981
- Montgomery County v. DeiblerCourt of Appeals of Maryland · 2011
44 more not listed; retrieve them via the Exa API.