Appeal Tax Court v. Western Maryland Railroad
Court of Appeals of Maryland
Appeals from the Baltimore City Court. On 26th July, 1877, the Western Maryland Railroad Company filed a petition in the Baltimore City Court to have the following property stricken from the list of property valued and assessed against the petitioner, under the Act of 1876, ch. 260; that is to say: A lot, Burén and Falls Streets and Liberty Alley; improvements, round-house and turn-table; lot FT.
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Appeals from the Baltimore City Court. On 26th July, 1877, the Western Maryland Railroad Company filed a petition in the Baltimore City Court to have the following property stricken from the list of property valued and assessed against the petitioner, under the Act of 1876, ch. 260; that is to say: A lot, Burén and Falls Streets and Liberty Alley; improvements, round-house and turn-table; lot FT. W. corner Hallen and Exeter Streets, depot, round-house, cars, engines, tracks, &c., in the eighth ward of the City of Baltimore. The petition further averred, that it was not the owner of the lot of…
1Opinion of the CourtAlyey, J.
Under the law by which these appeals are brought to-this Court (Act 1876, ch. 260, secs. 28, 30,) there are but two questions open for consideration: 1st. Whether the property assessed is rightly assessed to the particular individual or corporation as the owner thereof; and 2ndly, where claim is made that particular property is exempt from taxation, whether such claim be well founded or not. All other questions arising under the assessment laws are left to the decision of the boards of revision to whom ample power is given to correct any errors that may be found to exist in the assessment.
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2Cases cited3 opinions
- Steamship Co. v. JoliffeSupreme Court of the United States · 1865
- Henderson's TobaccoSupreme Court of the United States · 1871
- Appeal of North Beach & Mission RailroadCalifornia Supreme Court · 1867
3Cited by44 opinions
- Palmer v. Connecticut Railway & Lighting Co.Supreme Court of the United States · 1941
- State Tax Commission v. Potomac Electric Power Co.Court of Appeals of Maryland · 1943
- Meade Heights, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1996
- Consolidated Gas Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1905
- Foxwell v. FoxwellCourt of Appeals of Maryland · 1914
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