Legal Opinion
United Railways & Electric Co. v. Mayor of Baltimore
Court of Appeals of Maryland
Decided June 29, 1909PublishedCited by 4 opinions
Appeal from the Baltimore City Oourt (Nudes, J.).
1Opinion of the CourtWorthington, J.
The principal question presented by this appeal is, whether the street easements used and occupied by the appellant in the City of Baltimore are subject to valuation and assessment, by the Appeal Tax Court of that city, for the purposes of taxation, under the existing laws of this State.
A somewhat similar question was before this Court in the case of Consolidated Gas Company v. Baltimore City, reported in 101 Md. 541, and again on a second appeal in a case between the same parties involving the same question reported in 105 Md. 43. In both these cases this Court held that whilst the easements…
2Cases cited13 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
- Consolidated Gas Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1905
- Sindall v. Mayor of BaltimoreCourt of Appeals of Maryland · 1901
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3Cited by4 opinions
- Meade Heights, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1996
- Mayor of Baltimore v. State Ex Rel. BiggsCourt of Appeals of Maryland · 1918
- Mayor of Baltimore v. United Railways & Electric Co.Court of Appeals of Maryland · 1915
- Miles v. WestBaltimore City Circuit Court · 1926