Gould v. Mayor of Baltimore
Court of Appeals of Maryland
Appeal from the Circuit Court of Baltimore City. The apjieal iu this case was taken from an order of the Court helow, (Dobbin, J.,) ratifying an auditor’s report and account. In the account the appellee was allowed its claim for an assessment upon the estate of Alexander Gould deceased, to defray the expenses of opening Hanover street.
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Appeal from the Circuit Court of Baltimore City. The apjieal iu this case was taken from an order of the Court helow, (Dobbin, J.,) ratifying an auditor’s report and account. In the account the appellee was allowed its claim for an assessment upon the estate of Alexander Gould deceased, to defray the expenses of opening Hanover street. Subsequent to the assessment, the property of the deceased on Hanover street, benefited by the improvement, was sold by the trustees under the will of the deceased, and part of the fund arising from the sale was, after notice to the trustees of the appellee’s…
1Opinion of the CourtRobinson, J.
The Act of 1861, chap. 94, provides, that “all taxes which may be levied in the city of Baltimore, shall be collected within four years from the levying of the same; and the collection of taxes shall not be enforced by law after the lapse of said four years.”
*380The question on this appeal, is whether an assessment made upon the owner of adjacent property to defray the expenses incident to paving streets, is a tax within the meaning of this Act, the collection of which must be enforced within the time prescribed by the statute.
The right to make such assessments is undoubtedly an exercise of the…
2Cases cited4 opinions
- City of Bridgeport v. New York & New Haven RailroadSupreme Court of Connecticut · 1869
- In re the Mayor of New-YorkNew York Supreme Court · 1814
- Mayor of Baltimore v. Proprietors of Green Mount CemeteryCourt of Appeals of Maryland · 1855
- Towle v. ForneyNew York Court of Appeals · 1856
3Cited by21 opinions
- Moale v. Mayor of BaltimoreCourt of Appeals of Maryland · 1884
- Williams v. Anne Arundel CountyCourt of Appeals of Maryland · 1994
- Altman v. KilburnNew Mexico Supreme Court · 1941
- Montgomery County v. SchultzeCourt of Appeals of Maryland · 1985
- City of Cisco v. VarnerTexas Commission of Appeals · 1929
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