Roland Park Co. v. State
Court of Appeals of Maryland
Appeal from a ruling of the Court of Common Pleas of Baltimore City (Phelps, J.), by which it was determined that the appellant, a corporation incorporated on July 30, 1891, was liable to the State in this action for the second instalment of the bonus tax imposed by the Act of 1890, ch. 536.
1Opinion of the CourtMcSherry, J.
Whether the appellant is liable for the franchise tax* or bonus imposed by the Act of 1890, ch. 536, is the sole question involved in this proceeding. The appellant is a body corporate, incorporated on July the thirtieth, 1891, under the general incorporation law, and its capital stock was limited by its charter to one million of dollars. The Act of 1890, which adds a new section to the Code, prescribes that “ every corporation incorporated since January first, eighteen hundred and ninety, under any general or special law of this State, except cemetery companies, &c., shall pay to the State…
2Cases cited5 opinions
- Durousseau v. United StatesSupreme Court of the United States · 1810
- State v. MilburnCourt of Appeals of Maryland · 1850
- Johnson v. HealdCourt of Appeals of Maryland · 1870
- Wilson v. State ex rel. DavisCourt of Appeals of Maryland · 1864
- Shaw v. LynesCourt of Appeals of Maryland · 1683
3Cited by25 opinions
- Smith v. HiginbothomCourt of Appeals of Maryland · 1946
- E. I. Du Pont De Nemours & Co. v. ClarkSupreme Court of Delaware · 1952
- Phillips v. Mayor of BaltimoreCourt of Appeals of Maryland · 1909
- Mitchell v. StateCourt of Appeals of Maryland · 1911
- Gregg v. Public Service CommissionCourt of Appeals of Maryland · 1913
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