Simpson v. Hopkins
Court of Appeals of Maryland
Appeal from the Baltimore City Court. This was an action brought by the appellee, collector of State and city taxes, to recover taxes levied for the years 1891, 1892 and 1893, upon twelve bonds of the Consolidated Gas Co. of Baltimore City, owned by the appellant, Mrs. Simpson. The case was tried before the Court without a jury. The defendants offered the following prayers : ist.
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Appeal from the Baltimore City Court. This was an action brought by the appellee, collector of State and city taxes, to recover taxes levied for the years 1891, 1892 and 1893, upon twelve bonds of the Consolidated Gas Co. of Baltimore City, owned by the appellant, Mrs. Simpson. The case was tried before the Court without a jury. The defendants offered the following prayers : ist. The defendants pray the Court to rule as matter of law, as follows: “ Inasmuch as it appears by the agreed statement of facts that the mortgage securing the bonds referred to in this case is of property wholly within…
1Opinion of the CourtBriscoe, J.
The appellee, collector of State and city taxes of Baltimore City, brought suit against the appellants to recover taxes for three years alleged to be due on certain bonds of the Consolidated Gas Company of Baltimore City, owned by the appellants. It is admitted that these bonds are secured by a mortgage upon the property of the corporation which is wholly within this State and that the company is a Maryland corporation. The facts are undisputed and submitted by an agreement of facts, in the record. It is contended by the appellee that the bonds in question are liable to taxation under the…
2Cases cited11 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
- Wells v. CommissionersCourt of Appeals of Maryland · 1893
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3Cited by11 opinions
- Consolidated Gas Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1905
- Brown v. StateCourt of Appeals of Maryland · 1939
- State Tax Commission v. GalesCourt of Appeals of Maryland · 1960
- Mayor of Baltimore v. Minister & Trustees of the Starr Methodist Protestant ChurchCourt of Appeals of Maryland · 1907
- Consolidated Gas Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1907
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