Hull v. Southern Development Co.
Court of Appeals of Maryland
Appeal from an order of the Circuit Court for Washington County (Sloan, J.), setting aside tax sale reported in this case.
1Opinion of the CourtMcSherry, C. J.
The Southern Development Company of Hagerstown is a body corporate. It was charged on the assessment books of Washington County with county taxes on the shares of its capital stock. These taxes being unpaid for the year eighteen hundred and ninety-five, the collector levied on its real estate and subsequently sold the same to satisfy the amount claimed to be due, not on the property sold, but upon the shares of its capital stock owned by its stockholders. The ratification of the sale was objected to on various grounds. The sale was finally set aside by the Circuit Court and the Tax Collector…
2Cases cited3 opinions
- American Coal Co. v. County CommissionersCourt of Appeals of Maryland · 1882
- United States Electric Power & Light Co. v. StateCourt of Appeals of Maryland · 1894
- Margraff v. Cunningham's HeirsCourt of Appeals of Maryland · 1882
3Cited by11 opinions
- Corry v. Mayor and Council of BaltimoreSupreme Court of the United States · 1905
- Mayor of Baltimore v. County CommissionersCourt of Appeals of Maryland · 1904
- William Wilkens Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1906
- Fowble v. KempCourt of Appeals of Maryland · 1901
- James Clark Distilling Co. v. Mayor of CumberlandCourt of Appeals of Maryland · 1902
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