Legal Opinion

Bonaparte v. State

Court of Appeals of Maryland

Decided May 7, 1885PublishedCited by 29 opinions

Appeals from the Court of Common Pleas. The cases are stated in the opinion of the Court. Exception. — The defendant prayed the Court to rule as follows in each case, the cases being tried before the Court without a jury, upon an agreed statement of facts: 1. That the plaintiff cannot recover for any taxes for the years 1818 or 1819, upon the $58,000, of the City of Philadelphia stock, which is conceded by the agreed statement of facts, to have been a part of the public debt…

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Appeals from the Court of Common Pleas. The cases are stated in the opinion of the Court. Exception. — The defendant prayed the Court to rule as follows in each case, the cases being tried before the Court without a jury, upon an agreed statement of facts: 1. That the plaintiff cannot recover for any taxes for the years 1818 or 1819, upon the $58,000, of the City of Philadelphia stock, which is conceded by the agreed statement of facts, to have been a part of the public debt of the City of Philadelphia, and exempted from taxation of every kind by the laws of the State of Pennsylvania,…

1Opinion of the CourtRitchie, J.

These two appeals, embraced in one record and tried together, were taken by the appellant as executor of the will of Mrs. Elizabeth Patterson, late of Baltimore City, deceased, from judgments recovered against him in suits respectively by the State of Maryland and the Mayor and City Council of Baltimore, for taxes on the personal property of said Elizabeth Patterson, consisting of stocks, bonds and other intangible property not permanently located in that city, assessed in her life-time, and for taxes on the same property while in the hands of said executor pending the settlement of the…

2Cases cited4 opinions

  1. Mayor of Baltimore v. Proprietors of Green Mount CemeteryCourt of Appeals of Maryland · 1855
  2. Cornwall v. ToddSupreme Court of Connecticut · 1871
  3. Branstetter v. RivesSupreme Court of Missouri · 1864
  4. Malin v. BullSupreme Court of Pennsylvania · 1826

3Cited by29 opinions

  1. City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
  2. Ruhe v. RuheCourt of Appeals of Maryland · 1910
  3. Fisher, Trustee v. StateCourt of Appeals of Maryland · 1907
  4. Mayor of Baltimore v. County CommissionersCourt of Appeals of Maryland · 1904
  5. Turk v. GrossmanCourt of Appeals of Maryland · 1939

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