State v. German Savings Bank

The State of Maryland sued, the appellee in this case to recover the franchise tax, on the deposits held by it on January 1st, 1904, claimed to be due under sec. 86 of Art. 81 of the Code of 1888.

The declaration alleges that prior to and during the year 1904 the defendant was a savings bank duly incorporated and Organized for receiving deposits of money and paying interest thereon and that it operated and carried on the general business of a savings bank in the city of Cumberland; that it reported, through its proper officer, to the State Tax Commisinissioner on or before May 1st, 1904, that…