Legal Opinion

State v. Mayhew

Court of Appeals of Maryland

Decided June 15, 1845PublishedCited by 34 opinions

Appeal from Baltimore County Court. This was an application for a writ of Mandamus, upon the petition of the State. It alleged, that the General Assembly of Maryland, by the act of 1841, ch. 23, entitled, “An act for the general valuation and assessment of property in this State, and to provide a tax to pay the debts of the State;” among other things enacted, that all stocks or shares, in any bank or company, incorporated by the said State, together with all other property…

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Appeal from Baltimore County Court. This was an application for a writ of Mandamus, upon the petition of the State. It alleged, that the General Assembly of Maryland, by the act of 1841, ch. 23, entitled, “An act for the general valuation and assessment of property in this State, and to provide a tax to pay the debts of the State;” among other things enacted, that all stocks or shares, in any bank or company, incorporated by the said State, together with all other property thereby subjected to assessment and taxation, should be valued agreeably to the directions of said act, and chargeable…

1Opinion of the CourtDorsey, J.

We deem it unnecessary to decide a number of questions, argued with great ability, by the counsel of both parties; because, from the view we have taken of the record before us, they do not arise in this case.

According to our interpretation of the act of Assembly in question, the legislature have not attempted to exercise some of the powers so vehemently complained of, on the part of the defendant.

The act of March session 1841, c. 23, having provided for a general assessment of all the real and personal property.within the State, directed, that the capital stock of the several banks, and other…

2Cited by34 opinions

  1. Mayor of Baltimore v. State ex rel. Board of PoliceCourt of Appeals of Maryland · 1860
  2. Benson v. StateCourt of Appeals of Maryland · 2005
  3. Levin v. HewesCourt of Appeals of Maryland · 1912
  4. Finan v. M. C.C. of CumberlandCourt of Appeals of Maryland · 1928
  5. Wells v. PriceCourt of Appeals of Maryland · 1944

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