Perkins v. Gaither
Court of Appeals of Maryland
Appeal from the Circuit Court for Prince George’s County, in Equity. Certain real estate was sold hy trustees appointed hy the Circuit Court for Prince George’s County. The sale was reported to the Court, and the case was referred to the auditor to state an account distributing the proceeds, and ascertaining the amount due Thomas EL Gaither hy virtue of a lien he held on the property.
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Appeal from the Circuit Court for Prince George’s County, in Equity. Certain real estate was sold hy trustees appointed hy the Circuit Court for Prince George’s County. The sale was reported to the Court, and the case was referred to the auditor to state an account distributing the proceeds, and ascertaining the amount due Thomas EL Gaither hy virtue of a lien he held on the property. The auditor stated an account showing the amount due Thomas EL Gaither and distributing the proceeds of sale. In his account he allowed James T. Perkins, trustee, for State and County taxes for some twelve years…
1Opinion of the CourtRobinson, J.
We all agree that the taxes claimed in this case are barred by the Act of 1874, cbaj>. 483, sec. 82. Section 82 provides that all taxes levied for county or city purposes shall be collected within four years after the same shall be levied; and if not collected within four years, “The parties from whom such taxes may be demanded may plead this section in bar of any recovery of the same.” The taxes now claimed are county taxes, and were levied more than four years before the trustees were appointed to sell the property, and this being so the appellee had the right to plead the *136statute in bar of…
2Cited by3 opinions
- Thompson v. HendersonCourt of Appeals of Maryland · 1928
- President of Georgetown College v. PerkinsCourt of Appeals of Maryland · 1891
- Weiprecht v. RippleCourt of Appeals of Maryland · 1958