Philadelphia, Wilmington & Baltimore Rail Road v. Bayless
Court of Appeals of Maryland
Appeal from Harford County Court. This was an action of trespass upon the case, brought on the 25th November 1842, by the appellee against the appellant, who declared, that whereas the defendants, on the 1st January 1842, to wit, at, &c., were indebted to the said plaintiff, as one of the collectors of taxes for Harford county, duly appointed by the board of commissioners of said county, in the sum of $125, for taxes due the plaintiff, as collector as aforesaid, and being so…
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Appeal from Harford County Court. This was an action of trespass upon the case, brought on the 25th November 1842, by the appellee against the appellant, who declared, that whereas the defendants, on the 1st January 1842, to wit, at, &c., were indebted to the said plaintiff, as one of the collectors of taxes for Harford county, duly appointed by the board of commissioners of said county, in the sum of $125, for taxes due the plaintiff, as collector as aforesaid, and being so indebted, they, the said, &c. The parties agreed, that their case be docketted by consent, and submitted on a statement…
1Opinion of the Court
Dorsey, J,,
delivered the opinion of this court.
The only question designed to be raised in the case before us, is, whether that portion of the permanent and fixed works of the Philadelphia, Wilmington, and, Baltimore Rail Road Company, lying within the limits of Harford county, is subject to the payment of county levies or taxes, as they are sometimes called. '''That they are so, in common with all other property in the county, is conceded, unless exempted therefrom, by some legislative enactment upon the subject; and such enactment it is insisted, is to be found in the latter part of the 19th…
2Cited by7 opinions
- State v. Philadelphia, Wilmington & Baltimore RailroadCourt of Appeals of Maryland · 1876
- Philadelphia, Wilmington & Baltimore Railroad v. Appeal Tax CourtCourt of Appeals of Maryland · 1879
- William Wilkens Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1906
- County Commissioners v. Farmers & Mechanics' National BankCourt of Appeals of Maryland · 1878
- Memphis & Charleston Railroad v. GainesCourt of Appeals of Tennessee · 1877
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