Hopkins v. Van Wyck

The question presented by this appeal arises on the fol- • lowing facts: Harriet E. Van Wyck, a resident of Baltimore City, died on March ninth, 1892, possessed of a considerable personal estate that had never, been entered on the assessment books, but which was liable to be assessed for State and municipal taxation. On .May the fourth her executors returned to the Orphans’ Court an inventory of this property, and shortly thereafter the Register of Wills, in obedience to Sec. 9, of Art. 81, of the Code, furnished to the Appeal Tax Court a copy of the inventory. Thereupon the Appeal Tax Court…