Humbird v. State Tax Commission

This appeal was taken from an order of the Circuit Court for Allegany County ratifying and confirming an order of the State Tax Commission of Maryland, assessing against J. Wilson Humbird, for purposes of state and municipal taxation “securities held by non-resident trustees of the estate of Jacob Humbird, deceased, in which J. Wilson Humbird has an equitable interest (1/6 of $1,305,842) equal $217,-640.”

The main question presented by the appeal is whether the appellant’s share of the estate of Jacob Humbird should be assessed at the value of the property itself, or whether it should be…