Frederick Electric Light & Power Co. v. Mayor of Frederick City
Court of Appeals of Maryland
Appeal from a decree of the Circuit Court for Frederick County (McSherry, C. J., and Lynch, J.), dismissing appellants’ bill of complaint asking that the appellees be enjoined from collecting taxes claimed to be due upon the electric light plant of the appellant.
1Opinion of the CourtBoyd, J.
A bill in equity was filed by the appellant to enjoin the Mayor and Aldermen of Frederick City and the City Tax Collector from collecting certain taxes alleged by them to be due. In 1882 the Legislature passed an Act, which is now Art. 11, sec. 266, of the Local Code, whereby it authorized the Mayor and Aldermen “ whenever it shall seem to them expedient for the encouragement of the growth and development of manufactures and manufacturing industry in the city of Frederick, to provide by general ordinance for the ***** exemption from taxation for municipal purposes upon any mechanical tools or…
2Cases cited2 opinions
- People Ex Rel. Brush Electric Manufacturing Co. v. WempleNew York Court of Appeals · 1892
- Mayor of Baltimore v. Grand Lodge of Ancient Free & Accepted MasonsCourt of Appeals of Maryland · 1883
3Cited by21 opinions
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- Pittman v. Housing AuthorityCourt of Appeals of Maryland · 1942
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- MacKe Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- People ex rel. Mercer v. Wyanet Electric Light Co.Illinois Supreme Court · 1922
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