Legal Opinion

State v. Williams

Baltimore City Court

Decided April 4, 1923Published

1Opinion of the CourtStein, J.

This is a “Special Case Stated” under sec. 124, Art. 75, 2 Vol. Bagby’s Code, folio 1691, to have determined whether or not the State Tax on Commissions of Executors and Administrators, under Chapter 559 of Act of 1916; sec. 115, Art. 81, page 634, 4 Bagby’s Code, can be charged against the commission allowed successive executors or administrators of the same estate ; where in a former account an executor or administrator, stating that account xiaid as the State tax on his commissions of one xier cent, on the first $20,000 and one-fifth of one peícent. on the balance of the estate.

The special…

2Cases cited9 opinions

  1. Cearfoss v. StateCourt of Appeals of Maryland · 1875
  2. Smith v. StateCourt of Appeals of Maryland · 1886
  3. Roland Park Co. v. StateCourt of Appeals of Maryland · 1895
  4. Maxwell v. State ex rel. BaldwinCourt of Appeals of Maryland · 1874
  5. Hawbecker v. HawbeckerCourt of Appeals of Maryland · 1876

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