Waters v. State
Court of Appeals of Maryland
Appeal from Montgomery County Court. This was an action of Debt, commenced on the 11th May 1838, by the State against the appellants, on their bond, dated 25th September 1835, subject to the following condition : “The condition of the above obligations is such that if the above bound Richard R. Waters, do and shall well and faithfully execute his office as collector of Montgomery county, and the several duties required of him by law, and shall well and truly account for and…
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Appeal from Montgomery County Court. This was an action of Debt, commenced on the 11th May 1838, by the State against the appellants, on their bond, dated 25th September 1835, subject to the following condition : “The condition of the above obligations is such that if the above bound Richard R. Waters, do and shall well and faithfully execute his office as collector of Montgomery county, and the several duties required of him by law, and shall well and truly account for and pay to the justices of the levy court, or their order, the several sums of money which he shall receive and be…
1Opinion of the CourtArcher, J.
It is admitted by the demurrer in this case, that the collector has received all the taxes levied on the assessable property of Montgomery county, the non-payment of which furnishes *308the subject of this suit. Having thus admitted the receipt of the money, the collector, who is in the light of an agent of the State, could not be heard to urge in his defence to a suit, that the money he had received, was on account of taxes which the legislature had no constitutional power to impose. The question of constitutional authority to levy the tax would properly arise between the collector and the…
2Cited by18 opinions
- District of Columbia v. HellerSupreme Court of the United States · 2008
- State v. Baltimore & Ohio RailroadCourt of Appeals of Maryland · 1871
- Mercantile Trust Co. v. SchlossCourt of Appeals of Maryland · 1933
- United States v. Steven DuarteCourt of Appeals for the Ninth Circuit · 2025
- Wheeling v. BlackWest Virginia Supreme Court · 1884
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