Dugan v. Mayor of Baltimore
Court of Appeals of Maryland
Appeal from Baltimore County Court. Assumpsit to recover a sum of money claimed for taxes imposed by the appellees, (the plaintiffs in the court below) on the appellant, (the defendant in that court.) It was agreed, that the acts of Assembly and ordinances referred to in the bill of exceptions, might be read from the printed copies, without being inserted in the record.
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Appeal from Baltimore County Court. Assumpsit to recover a sum of money claimed for taxes imposed by the appellees, (the plaintiffs in the court below) on the appellant, (the defendant in that court.) It was agreed, that the acts of Assembly and ordinances referred to in the bill of exceptions, might be read from the printed copies, without being inserted in the record. At the trial, the plaintiffs offered in evidence to the jury, an act of the General Assembly of Maryland, entitled: u An act to erect Baltimore town, in Baltimore county, into a city, and to incorporate the inhabitants…
1Opinion of the Court
Buchanan, Ch. J.
delivered the opinion of the court.
By the 10th section of the act of 1796, the act of incorpora*501tion of the city of Baltimore, authority is given to Lthe person or persons appointed to collect any tax imposed, in virtue of the powers granted by that act, to collect the same by distress and sale of the goods of the persons chargeable therewith; with a provision, that if the tax imposed, shall be chargeable on real property, it may be recovered by action of debt, or attachment,, in case no goods can be found liable to be distrained upon.
This suit was brought to recover an amount…
2Cited by4 opinions
- Corry v. Mayor and Council of BaltimoreSupreme Court of the United States · 1905
- Gordon v. Mayor of BaltimoreCourt of Appeals of Maryland · 1847
- Mayor of Baltimore v. PerrinCourt of Appeals of Maryland · 1940
- James Clark Distilling Co. v. Mayor of CumberlandCourt of Appeals of Maryland · 1902