State v. Sterling
Court of Appeals of Maryland
Appeal from the Superior Court of Baltimore City : This was an application for a mandamus to compel the defendant to pay to the State Treasurer a tax of twenty-five cents on every hundred dollars worth of deposits in the Savings Bank of Baltimore, on the first of July 1862. By the supplement to the Code, Article 81, page 64, it is enacted that the Mayor & City Council of Baltimore, in the year 1862, and annually thereafter, shall impose a tax for the use of the State, of…
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Appeal from the Superior Court of Baltimore City : This was an application for a mandamus to compel the defendant to pay to the State Treasurer a tax of twenty-five cents on every hundred dollars worth of deposits in the Savings Bank of Baltimore, on the first of July 1862. By the supplement to the Code, Article 81, page 64, it is enacted that the Mayor & City Council of Baltimore, in the year 1862, and annually thereafter, shall impose a tax for the use of the State, of twenty-five cents on, every hundred dollars worth of assessable property within its jurisdiction, according to the…
1Opinion of the CourtCochran, J.
The appellant assumes in the petition for the writ of mandamus in this case, that for the purpose of State taxation, a legislative assessment of the aggregate amount of interest bearing deposits in the Savings Bank of Baltimore, on the 1st of July, 1862, was made by sec. 95, Art. 81, Code Pub. Gen. Laws, and that the duty of paying the State tax thereon, at the rate fixed by the amendment to sec. 23, Art. 81, made by tbe Act of 1862, ch. 105, was imposed on the President of the bank, without regard to the existing’ character of the deposits, or right of any depositor, to exemption from…
2Cases cited2 opinions
- State v. MayhewCourt of Appeals of Maryland · 1845
- Tax Cases Under the Act of March, 1841, chap. 23Court of Appeals of Maryland · 1841
3Cited by16 opinions
- Daly v. MorganCourt of Appeals of Maryland · 1888
- State Tax Commission v. GalesCourt of Appeals of Maryland · 1960
- State v. Cumberland & Pennsylvania RailroadCourt of Appeals of Maryland · 1874
- William Wilkens Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1906
- Mayor of Baltimore v. StateCourt of Appeals of Maryland · 1906
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