Sams v. Fisher
Court of Appeals of Maryland
Appeal from the Circuit Court of Baltimore City (Stock-bridge, J.) The effect of the Acts of 1888 and 1902, is to prescribe a specified standard of development up to which real estate in the annex must measure before it can be subject to the full city rate of taxation.
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Appeal from the Circuit Court of Baltimore City (Stock-bridge, J.) The effect of the Acts of 1888 and 1902, is to prescribe a specified standard of development up to which real estate in the annex must measure before it can be subject to the full city rate of taxation. The bill of complaint avers that down to the year 1906, the plaintiffs’ property had not reached this standard of development, and that therefore for 1906, and prior thereto, it had been taxed at the sixty cent rate. This allegation is of course admitted by the demurrer. The bill of complaint, however, nowhere intimates that…
1Opinion of the CourtBriscoe, J.
This is an appeal from a decree of the Circuit Court of Baltimore city overruling a demurrer to the plaintiff’s bill of complaint, and directing an injunction to issue as prayed in the bill.
It appears from the bill, that the plaintiffs are owners of real estate, situate in that part of Baltimore City, known as the Annex, and under the terms and provisions of the Act of 1888, chap. 98, as amended by the Act of 1902, taxes had heretofore been levied for municipal purposes, upon the property at the rate of sixty cents on the hundred dollars of the assessed value including the year 1906.
The bill…
2Cases cited4 opinions
- Sindall v. Mayor of BaltimoreCourt of Appeals of Maryland · 1901
- Joesting v. Mayor of BaltimoreCourt of Appeals of Maryland · 1903
- Fowble v. KempCourt of Appeals of Maryland · 1901
- Mayor of Baltimore v. Robert Poole & Son Co.Court of Appeals of Maryland · 1903
3Cited by4 opinions
- State Tax Commission v. GalesCourt of Appeals of Maryland · 1960
- Mayor of Baltimore v. HarrisCourt of Appeals of Maryland · 1910
- State Tax Commission v. GalesCourt of Appeals of Maryland · 1960
- State Tax Commission v. GalesCourt of Appeals of Maryland · 1960