Appeal Tax Court v. St. Peter's Academy
Court of Appeals of Maryland
Appeals from the Baltimore City Court. These are appeals from orders of the Court below, passed on the 23rd-25th May, 1878, in proceedings severally instituted by the appellees under the Act of 1876, ch. 260, sec. 28, by which exemptions from taxation under the second section of that Act were allowed the appellees; and from which several orders the respondent, the Appeal Tax Court, appealed. The cases are further stated in the opinion of the Court.
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Appeals from the Baltimore City Court. These are appeals from orders of the Court below, passed on the 23rd-25th May, 1878, in proceedings severally instituted by the appellees under the Act of 1876, ch. 260, sec. 28, by which exemptions from taxation under the second section of that Act were allowed the appellees; and from which several orders the respondent, the Appeal Tax Court, appealed. The cases are further stated in the opinion of the Court. The valuations and assessments which were made of the property of the appellees under the Act of 1876, ch. 260, must he recognized as remaining…
1Opinion of the CourtMiller, J.
In this case the petition claims that certain property, consisting of two lots, with the buildings and improvements thereon erected, and a small amount of furniture therein used, constituting “St. Peter’s Academy,” and situated on the corner of Booth street and Calendar alley, in the city of Baltimore, is exempt from taxation, under the clause of the second section of the Act of 1876, ch. 260, which expressly exempts from State, county or municipal taxation “ hospitals or asylums, charitable or benevolent institutions, so far as used for the benefit of the indigent and afflicted, and the…
2Cases cited3 opinions
- Trustees of the Wesleyan Academy v. Inhabitants of WilbrahamMassachusetts Supreme Judicial Court · 1868
- County Commissioners v. Sisters of Charity of Saint JosephCourt of Appeals of Maryland · 1878
- Warren v. TwilleyCourt of Appeals of Maryland · 1856
3Cited by19 opinions
- Lundberg v. County of AlamedaCalifornia Supreme Court · 1956
- Brodie v. FitzgeraldSupreme Court of Arkansas · 1893
- Parker v. QuinnUtah Supreme Court · 1901
- Trustees of Kentucky Female Orphan School v. City of LouisvilleCourt of Appeals of Kentucky · 1896
- Coltrane v. BlakeCourt of Appeals for the Fourth Circuit · 1902
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