Consumers' Ice Company v. State
Court of Appeals of Maryland
Appeal from the Court of Common Pleas. This was an action by the State of Maryland to recover the State tax assessed against the defendant, the Consumers’ Ice Company, for the year 1893, amounting to $186.37. The Court below (Harlan, C. J.) ruled that upon the evidence the plaintiff was entitled to recover. The case is stated in the opinion of the Court.
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Appeal from the Court of Common Pleas. This was an action by the State of Maryland to recover the State tax assessed against the defendant, the Consumers’ Ice Company, for the year 1893, amounting to $186.37. The Court below (Harlan, C. J.) ruled that upon the evidence the plaintiff was entitled to recover. The case is stated in the opinion of the Court. Two questions are raised by the testimony for the defendant : First. — Can the State Tax Commissioner value and assess unissued shares of the capital stock of a corporation ? Second. — If not, is the statutory, remedy of appeal to the…
1Opinion of the CourtBoyd, J.
The appellee sued the appellant for State taxes levied and assessed on the latter’s capital stock. The tax was laid on four thousand shares of stock assessed at twenty-five dollars per share. At the trial the defendant proved that there *136were only 3277 shares of stock issued and that the State Tax Commissioner was informed that there were 723 shares unissued. On motion of the plaintiff the Court below struck out this evidence, which had been admitted subject to exception, and granted a prayer that the plaintiff was entitled to recover the amount of taxes set forth in the bill of particulars,…
2Cases cited3 opinions
- County Commissioners v. Union Mining Co.Court of Appeals of Maryland · 1884
- Mayor of Baltimore v. Canton Co.Court of Appeals of Maryland · 1885
- Smith v. GoldsboroughCourt of Appeals of Maryland · 1894
3Cited by10 opinions
- Bowman v. LittleCourt of Appeals of Maryland · 1905
- Union Trust Co. v. StateCourt of Appeals of Maryland · 1911
- Schluderberg Etc. Co. v. BaltimoreCourt of Appeals of Maryland · 1926
- Mayor of Baltimore v. Home Credit Co.Court of Appeals of Maryland · 1933
- Simpson v. LeagueCourt of Appeals of Maryland · 1909
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