Mayor of Baltimore v. Stirling
Court of Appeals of Maryland
Appeal from the Superior Court of Baltimore City : This suit \¡ras docketed by consent, in the Superior Court of Baltimore City, by the appellant against the appellees, to recover the sum of $1101.91, alleged to be due the former, by the latter, as trustees, for city taxes for the years 1863, 1864 and 1865, on certain bonds of the Baltimore and Ohio Railroad Company, and of the State of Maryland.
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Appeal from the Superior Court of Baltimore City : This suit \¡ras docketed by consent, in the Superior Court of Baltimore City, by the appellant against the appellees, to recover the sum of $1101.91, alleged to be due the former, by the latter, as trustees, for city taxes for the years 1863, 1864 and 1865, on certain bonds of the Baltimore and Ohio Railroad Company, and of the State of Maryland. The property on which these taxes were claimed, was in thei years aforesaid, held by the appellees as trustees of the estate of Nicholas G. Ridgely, deceased, by appointment of Baltimore County…
1Opinion of the CourtBrent, J.
This court in Latrobe v. Baltimore, 19 Md. 13, having settled the doctrine, that the residence of the trustee, and not that of the cestui que trust, decides the situs for taxation upon property of the description mentioned in the record, the only- question presented by this appeal arises from the fact, that in this case, there are two trustees, one of whom resides in Baltimore City, and the other in Baltimore County.
The tax laws of the State do not expressly provide for such a case, and our decision must be made to rest upon what we regard to be equity and right. 'The property is certainly…
2Cases cited1 opinion
- Latrobe v. Mayor of BaltimoreCourt of Appeals of Maryland · 1862
3Cited by17 opinions
- Dorrance's EstateSupreme Court of Pennsylvania · 1938
- Trustees of Academy v. City CouncilSupreme Court of Georgia · 1892
- State v. BeardsleySupreme Court of Florida · 1919
- MacKay v. City & County of San FranciscoCalifornia Supreme Court · 1900
- Grand Lodge v. Mayor of BaltimoreCourt of Appeals of Maryland · 1929
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