State v. United States Fidelity & Guaranty Co.
Court of Appeals of Maryland
Appeal from the Court of Common Pleas (Stockbridge, J.)
1Opinion of the CourtBriscoe, J.
This is a suit at law instituted by the State of Maryland against the United States Fidelity and Guaranty Company, of Baltimore City, a corporation of the State of Maryland, to recover a State franchise tax of two per cent of its gross receipts claimed to be due by the appellee .to the appellant for the year 1898.
The record in the case presents but a single question and that involves a construction of section 146 of Art. 81 of the Code, as amended by the Act of 1896, chapter 120. This Act provides in substance that a State tax, as a franchise tax, of two per centum, is to be levied annually…
2Cases cited9 opinions
- United States v. MooreSupreme Court of the United States · 1878
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
- United States v. MacDanielSupreme Court of the United States · 1833
- United States v. Alabama Great Southern RailroadSupreme Court of the United States · 1892
- United States v. Central Pacific RailroadSupreme Court of the United States · 1886
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Oursler v. TawesCourt of Appeals of Maryland · 1940
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1909
- State Tax Commission v. Western Maryland Ry. Co.Court of Appeals of Maryland · 1947
- Postal Telegraph Cable Co. v. County CommissionersCourt of Appeals of Maryland · 1917
- Fidelity & Casualty Co. v. City of ColumbusSupreme Court of Georgia · 1942
3 more not listed; retrieve them via the Exa API.