Mayor of Baltimore v. Grand Lodge of Ancient Free & Accepted Masons
Court of Appeals of Maryland
Appeal from the Circuit Court of Baltimore City. This is an appeal from a pro forma order of the Circuit Court of Baltimore City, overruling the appellants’ demurrer to the bill filed by the appellee, to restrain them from proceeding to collect the State and city taxes for 1882, upon certain rentals of the appellee, derived from portions of the “Masonic Temple.”
1Opinion of the CourtAlvey, J.
The bill in this case was filed to obtain an injunction to restrain the collection of taxes from the appellee, upon the ground, principally, that the property upon which the taxes were assessed, has been exempted from taxation by law. The question arises upon a demurrer to the bill, and its determination depends upon the proper construction of a clause in the third section of the Act of 1880, ch. 122.
The second section of the Act just referred to contains a designation of the various kinds of property liable to taxation, and concludes by declaring that “ all other property of every kind,…
2Cases cited2 opinions
- County Commissioners v. Sisters of Charity of Saint JosephCourt of Appeals of Maryland · 1878
- Appeal Tax Court v. Grand Lodge of Ancient Free & Accepted MasonsCourt of Appeals of Maryland · 1879
3Cited by22 opinions
- Morris v. Lone Star Chapter No. 6Texas Supreme Court · 1887
- Pittman v. Housing AuthorityCourt of Appeals of Maryland · 1942
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Ancient v. Board of County CommissionersNebraska Supreme Court · 1932
- Young Men's Christian Ass'n v. County of DouglasNebraska Supreme Court · 1900
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