Gunther v. Mayor of Baltimore

Miller., J.,

delivered tire opinion of tire Court.

This suit was brought by the appellee against the appellant to recover certain taxes for the years 1873, 1874, 1875 and 1876. The case was submitted to the Court below upon an agreed statement of facts, from which it appears the taxes in question were levied in pursuance of the general revenue laws of the State, upon the defendant’s interest in certain vessels. It is agreed that, during these years, the defendant was a citizen of Maryland and resided in the City of Baltimore; that he was part owner of three vessels which were regularly…