State v. Baltimore & Ohio Railroad
Court of Appeals of Maryland
Appeal from the Superior Court of Baltimore City. This was au action of debt brought on the 9th of September, 1876, by the appellant to recover from the appellee, the State tax of one-half of one per cent, levied under the Act of 1872, ch. 234, on the gross receipts of the defendant from all sources, (except from its Washington Branch,) from the 1st of April, 1872, to the 31st December, 1873, inclusive.
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Appeal from the Superior Court of Baltimore City. This was au action of debt brought on the 9th of September, 1876, by the appellant to recover from the appellee, the State tax of one-half of one per cent, levied under the Act of 1872, ch. 234, on the gross receipts of the defendant from all sources, (except from its Washington Branch,) from the 1st of April, 1872, to the 31st December, 1873, inclusive. The Act of 1872, ch. 234, was repealed and re-enacted with amendments by the Act of 1874, ch. 408, which provided that said repeal should not affect or impair any right vested or acquired, and…
1Opinion of the CourtRobinson, J.
Section 18 of the Act of 1826, incorporating the Baltimore and Ohio Bailroad Company provides :
“That the said road or roads, with all their works, improvements and profits, and all the machinery of transportation used on said road, are hereby vested in the said company, incorporated by this Act and their successors forever; and the shares of the capital stock of the said company shall be deemed and considered personal estate, and shall he exempt from the imposition of any tax or burthen.”
There is no provision either in the Act of incorporation or in the Constitution then in force in this…
2Cases cited2 opinions
- State v. Northern Central Railway Co.Court of Appeals of Maryland · 1876
- Mayor of Baltimore v. Baltimore & Ohio Rail-roadCourt of Appeals of Maryland · 1848
3Cited by39 opinions
- Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
- State v. Illinois Central RailroadIllinois Supreme Court · 1910
- Rogan v. B. O.R.R. Co.Court of Appeals of Maryland · 1947
- In Re Assessment of First Nat. Bank of ChickashaSupreme Court of Oklahoma · 1916
- Duluth, South Shore & Atlantic Railway Co. v. Douglas CountyWisconsin Supreme Court · 1899
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