Legal Opinion

Mayor of Baltimore v. Machen

Court of Appeals of Maryland

Decided May 3, 1918PublishedCited by 6 opinions

Appeal from, the Baltimore City Oourt. (Bond, J.) The facts are stated in the opinion of the Oourt.

1Opinion of the CourtPattison, J.

This is an appeal from an order of the Baltimore City Court affirming the action of the State Tax Commission of Maryland, vacating and annulling the assessment made hy the Appeal Tax Court of Baltimore City for the purpose of State and City taxation for the years 1913, 1914, 1915 and 1916 upon a deposit in the Safe Deposit and Trust Company of Baltimore, made hy appellee’s testator, Arthur W. Alachen, in his lifetime.

By the agreed statement of facts found in the record, Arthur W. Machen, deceased, on or about June 8th, 1896, deposited with the Safe Deposit and Trust Company of Baltimore, a,…

2Cases cited5 opinions

  1. McPherson v. BlackerSupreme Court of the United States · 1892
  2. Stuart v. LairdSupreme Court of the United States · 1803
  3. Harrison v. State ex rel. HarrisonCourt of Appeals of Maryland · 1864
  4. Mayor of Baltimore v. JohnsonCourt of Appeals of Maryland · 1903
  5. Buchanan v. County CommissionersCourt of Appeals of Maryland · 1877

3Cited by6 opinions

  1. Hess v. Westminster Savings BankCourt of Appeals of Maryland · 1919
  2. Popham v. Conservation CommissionCourt of Appeals of Maryland · 1946
  3. Pierce & Hebner, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1950
  4. Moss v. MarylandDistrict Court, D. Maryland · 1967
  5. Broening v. Mayor of BaltimoreBaltimore City Court · 1919

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