Owings v. State
Court of Appeals of Maryland
Appeal from the Orphans’ Court of Baltimore City: This is an appeal from an order of the Orphans’ Court of Baltimore City, refusing to direct the re-payment to the appellant of the sum of $965.00, claimed to have been erroneously demanded and received from him by the Register of Wills of said City, under secs. 106 and 107 of Article 81 of the Code of Public General Laws.
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Appeal from the Orphans’ Court of Baltimore City: This is an appeal from an order of the Orphans’ Court of Baltimore City, refusing to direct the re-payment to the appellant of the sum of $965.00, claimed to have been erroneously demanded and received from him by the Register of Wills of said City, under secs. 106 and 107 of Article 81 of the Code of Public General Laws. The facts of the case and so much of the arguments of the counsel as is material in view of the Court’s decision, are sufficiently set forth in the opinion of this Court. The cause was argued before Bowie, C. J., and Babtol,…
1Opinion of the CourtBowie, C. J.
This appeal involves and turns exclusively upon the proper interpretation of the 107th section of Art. 81, Code, relating to Revenue and Taxes, which section has since been repealed.
The appellant on the 12th of May 1859, obtained letters testamentary on the estate of his deceased brother, James *118Owings, whose will, after various large pecuniary and specific bequests, constituted him executor and residuary legatee.
It appears from the answer, and is admitted in the argument, that the inventory of the deceased’s estate was returned and filed in June 1859.
At the passage of the appellant’s first…
2Cited by5 opinions
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- State v. WilliamsBaltimore City Court · 1923