Legal Opinion

Philadelphia, Wilmington & Baltimore Railroad v. Appeal Tax Court

Court of Appeals of Maryland

Decided February 7, 1879PublishedCited by 26 opinions

Cross-Appeals from tire Baltimore City Court. These cross-appeals were taken by the Philadelphia, Wilmington and Baltimore Eailroad Company and the Appeal Tax Court, from an order of the Court below, passed on the 24th June, 1878. The proceedings, in which this order was passed, were instituted by the Eailroad Company under the Act of 1876, ch. 260, sec. 28, to have stricken from the list of property valued and assessed to that corporation, as not subject to taxation,…

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Cross-Appeals from tire Baltimore City Court. These cross-appeals were taken by the Philadelphia, Wilmington and Baltimore Eailroad Company and the Appeal Tax Court, from an order of the Court below, passed on the 24th June, 1878. The proceedings, in which this order was passed, were instituted by the Eailroad Company under the Act of 1876, ch. 260, sec. 28, to have stricken from the list of property valued and assessed to that corporation, as not subject to taxation, certain property owned by it and mentioned in the opinion of the Court; in which opinion are further stated the facts of this…

1Opinion of the CourtAlvey, J.

These are cross-appeals; though in this opinion, for brevity sake, we shall designate the Philadelphia, Wilmington and Baltimore Railroad Company as appellant, and the Appeal Tax Court of Baltimore City as appellee.

The appellant is a corporation composed of several railroad companies, which had been previously chartered by the States of Maryland, Delaware and Pennsylvania; and which, by Acts of these States, were authorized to become consolidated and form one corporation, under the name and style that it now hears. The road of this corporation thus formed, extends from Philadelphia to…

2Cases cited3 opinions

  1. Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
  2. Philadelphia and Wilmington Railroad Co. v. State of MarylandSupreme Court of the United States · 1851
  3. Philadelphia, Wilmington & Baltimore Rail Road v. BaylessCourt of Appeals of Maryland · 1844

3Cited by26 opinions

  1. Palmer v. Connecticut Railway & Lighting Co.Supreme Court of the United States · 1941
  2. Meade Heights, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1996
  3. Consolidated Gas Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1905
  4. Jetton v. University of the SouthSupreme Court of the United States · 1908
  5. New England Mutual Life Insurance v. HurstCourt of Appeals of Maryland · 1938

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