Legal Opinion

Mayor of Baltimore v. Chester River Steamboat Co.

Court of Appeals of Maryland

Decided April 20, 1906PublishedCited by 6 opinions

Appeal from Baltimore City Court (Stockbridge, J.) The defendant’s prayer was that inasmuch as the agreed statement of facts shows that at the time the defendant was required to, and did make its reports under Code, Art. 81, secs. 150 and 156; that at the time the State Tax Commissioner assessed the value of each share of the capital stock of the defendant company; that at the time the State Tax Commissioner reported said valuation to the Appeal Tax Court; and that at the…

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Appeal from Baltimore City Court (Stockbridge, J.) The defendant’s prayer was that inasmuch as the agreed statement of facts shows that at the time the defendant was required to, and did make its reports under Code, Art. 81, secs. 150 and 156; that at the time the State Tax Commissioner assessed the value of each share of the capital stock of the defendant company; that at the time the State Tax Commissioner reported said valuation to the Appeal Tax Court; and that at the time the Appeal Tax Court valued said stock to Scott & Company, said stock was owned by a Maryland corporation with its…

1Opinion of the CourtJones, J.

The question to be determined in this case is presented in one exception which was taken to the ruling of the Court below upon the prayers submitted by the respective parties. The facts upon which these prayers were based are set out in an agreed statement of facts and are in substance as follows. The appellee is a corporation incorporated under the laws of this State having its principal office for the transaction of its business in the city of Baltimore of this State. Its capital stock on the first of January, 1905, consisted of 1,000 shares of the par value of $100 each, all of which, on…

2Cases cited6 opinions

  1. American Coal Co. v. County CommissionersCourt of Appeals of Maryland · 1882
  2. William Skinner & Sons Ship Building & Dry Dock Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1902
  3. Wheeler v. AddisonCourt of Appeals of Maryland · 1880
  4. Mayor of Baltimore v. Baltimore City Passenger Railway Co.Court of Appeals of Maryland · 1881
  5. State v. Safe Deposit & Trust Co.Court of Appeals of Maryland · 1898

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3Cited by6 opinions

  1. Southern Can Co. v. SaylerCourt of Appeals of Maryland · 1927
  2. Union Trust Co. v. StateCourt of Appeals of Maryland · 1911
  3. Williar v. NagleCourt of Appeals of Maryland · 1908
  4. Union Trust Co. v. Belvedere Building Co.Court of Appeals of Maryland · 1907
  5. Findlay v. DarnallCourt of Appeals of Maryland · 1923

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