Mayor of Baltimore v. Baltimore City Passenger Railway Co.
Court of Appeals of Maryland
Appeal from the Circuit Court of Baltimore City. This appeal is taken from a pro forma decree of the Court helow, passed the 1st April, 1881, enjoining the -appellant from taking any steps to collect municipal taxes ■assessed and levied upon the shares of the capital stock of the appellee, a corporation of the State of Maryland,for the years 1879 and 1880. The shares of stock were valued and assessed hy the State Tax Commissioner, ■acting under the authority of the Act of…
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Appeal from the Circuit Court of Baltimore City. This appeal is taken from a pro forma decree of the Court helow, passed the 1st April, 1881, enjoining the -appellant from taking any steps to collect municipal taxes ■assessed and levied upon the shares of the capital stock of the appellee, a corporation of the State of Maryland,for the years 1879 and 1880. The shares of stock were valued and assessed hy the State Tax Commissioner, ■acting under the authority of the Act of 1878, ch. 178, ■and an account of the same returned hy that officer, in person, to the Appeal Tax Court of Baltimore City,…
1Opinion of the CourtRobinson, J.
This is an, appeal from a pro forma decree, enjoining "the appellant from taking any steps to collect municipal *33taxes assessed and levied upon the shares of the capital stock of the appellee, a corporation chartered by and doing business in this State.
It is not contended that there is any provision in the appellee’s charter, nor any general law exempting its •shares of stock from taxation. The contention however is, that the taxes, the collection of which is now sought to be enjoined, were levied upon an assessment made by the State Tax Commissioner, and that this officer had no authority…
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- Mayor of Baltimore v. Chester River Steamboat Co.Court of Appeals of Maryland · 1906
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