Mayor of Baltimore v. Canton Co.
Court of Appeals of Maryland
Appeal from the Baltimore City Court. The case is stated in the opinion of the Court. Verdict and judgment were rendered for the plaintiff for $476.48 with interest and costs. The plaintiff appealed.
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Appeal from the Baltimore City Court. The case is stated in the opinion of the Court. Verdict and judgment were rendered for the plaintiff for $476.48 with interest and costs. The plaintiff appealed. The uniform practice in Baltimore and throughout the State has been to assess lots of ground held under ninety-nine year leases, as a whole, to the party having the leasehold estate therein, and whose duty it has been, since the Act of 1812, ch. 191, to pay the taxes on the whole. For all purposes connected with valuation and assessment of real property, under our system of leases, the law treats…
1Opinion of the Court
Ritchie, J".,
delivered the opinion of the Court.
This suit was brought by the appellant to recover of the appellee, the Canton Company, a corporation formed under the laws of Maryland and having its principal office in Baltimore City, taxes for the years 1880, 1881, 1882, 1883, on the aggregate valuation of the capital shares of stock of said company as assessed by the State Tax Commissioner and certified by him to the Appeal Tax Court of said city.
The first question arising upon the agreed statement of facts upon which the case was tried is, whether the said company was entitled to have…
2Cases cited3 opinions
- Banks v. HaskieCourt of Appeals of Maryland · 1876
- Appeal Tax Court v. RiceCourt of Appeals of Maryland · 1879
- Emory v. StateCourt of Appeals of Maryland · 1874
3Cited by18 opinions
- Merrill Railway & Lighting Co. v. City of MerrillWisconsin Supreme Court · 1903
- Meade Heights, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1996
- Hill v. WilliamsCourt of Appeals of Maryland · 1906
- Textor v. ShipleyCourt of Appeals of Maryland · 1897
- Winter v. O'NeillCourt of Appeals of Maryland · 1928
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