Mayor of Baltimore v. Johnson

The Appeal Tax Court of Baltimore City assessed for taxation a seat in the Baltimore Stock Exchange, held by the appellee; at the sum of seven thousand dollars for the year 1903. -In pursuance of the statute he appealed to the Baltitimore City Court which passed an order by which the assessment was vacated and annulled, and from that order this appeal was taken. It is contended on the part of the appellee that a previous determination of this question, in reference to an attempted assessment against him for the years 1901 and 1902 precludes the appellants in this proceeding, as it is res…