Legal Opinion
Rogan v. Baltimore & Ohio Railroad
Court of Appeals of Maryland
Decided March 12, 1947No. 70PublishedCited by 9 opinions
1Opinion of the CourtDelaplaine, J.
This case calls for construction of the Maryland statute, Laws of 1878, Ch. 155, which imposes an annual franchise tax of one-half of one per cent, on the gross receipts of the Baltimore and Ohio Railroad Company within the State of Maryland.
The railroad company was incorporated by the Legislature in 1826 to build a railroad from the City of Baltimore to the Ohio River. Perpetual exemption from táxation was given by the charter on shares of capital stock of the company. Laws of 1826, ch. 123, sec. 18. The railroad was built through Ellicott City, Monocacy Junction, Harper’s Ferry and…
2Cases cited23 opinions
- Proprietors of the Charles River Bridge v. Proprietors of the Warren BridgeSupreme Court of the United States · 1837
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Crandall v. NevadaSupreme Court of the United States · 1868
- Wallace v. HinesSupreme Court of the United States · 1920
- The Binghamton BridgeSupreme Court of the United States · 1866
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Comptroller of Treasury v. John C. Louis Co.Court of Appeals of Maryland · 1979
- Tucker v. American Smelting & Refining Co.Court of Appeals of Maryland · 1947
- State Department of Assessments & Taxation v. Greyhound Computer Corp.Court of Appeals of Maryland · 1974
- State Tax Commission v. Western Maryland Ry. Co.Court of Appeals of Maryland · 1947
- Pierce & Hebner, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1950
4 more not listed; retrieve them via the Exa API.