County Commissioners v. Annapolis & Elk Ridge Railroad
Court of Appeals of Maryland
^Appeal from tbe Circuit Court for Anne Arundel County. The assessors appointed under the General Assessment Law, (Act of 1876, ch. 260,) assessed and returned to the County Commissioners of Anne Arundel County all the property of the appellee, at a valuation of $100,945. The latter, under the said Act, (sec. 28,) filed a petition to have the property stricken from the assessment list, upon the ground that the Act of 1836, ch. 298, by which it was incorporated, had engrafted…
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^Appeal from tbe Circuit Court for Anne Arundel County. The assessors appointed under the General Assessment Law, (Act of 1876, ch. 260,) assessed and returned to the County Commissioners of Anne Arundel County all the property of the appellee, at a valuation of $100,945. The latter, under the said Act, (sec. 28,) filed a petition to have the property stricken from the assessment list, upon the ground that the Act of 1836, ch. 298, by which it was incorporated, had engrafted upon its shares of stock the same exemption from taxation which had been en-grafted upon the shares of stock of the…
1Opinion of the Court
Alvey, J.,
delivered the. opinion of the Court.
This appeal is from, an. order of the Circuit Court of Anne Arundel County, directing • certain property to be stricken from the list of assessment and valuation, made under the Acts of 1876, ch. 159, and 1876, ch. 260 ; both Acts relating to the assessment and valuation of the taxable property of the State, and, taken together, form one system of assessment. .
The question presented is, whether the property, real and personal, of the appellee, found within the limits of Anne Arundel County, and assessed, under the provisions of the Act of 1876,…
2Cases cited3 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Philadelphia and Wilmington Railroad Co. v. State of MarylandSupreme Court of the United States · 1851
- Wilmington Railroad v. Reid, SheriffSupreme Court of the United States · 1872
3Cited by9 opinions
- Appeal Tax Court v. GillCourt of Appeals of Maryland · 1879
- State v. Northern Central Railway Co.Court of Appeals of Maryland · 1900
- William Wilkens Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1906
- Grand Lodge v. Mayor of BaltimoreCourt of Appeals of Maryland · 1929
- Northern Pacific Railroad v. BarnesNorth Dakota Supreme Court · 1892
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