Mayor of Baltimore v. Hussey
Court of Appeals of Maryland
Appeal from the Baltimore City Court. This is an action brought by the appellee against the appellant to recover money claimed to be due her. The case was tried before the Court upon an agreed statement of facts, and a verdict and judgment pro forma were rendered in favor of the plaintiff. The defendant appealed. The case is stated in the opinion of the Court.
1Opinion of the CourtRobinson, J.
The appellee, a resident of the State of New York, is the owner of $119,000 of the debt of the City of Baltimore, commonly called City Stock; and the question is, whether this stock is liable to taxation in this State ?
Were this a question of first impression, it would seem to be clear on general principles, that the stock thus held by the appellee, could not be subjected to taxation by the laws of this State. The taxing powers of a State must be necessarily limited to the taxation of persons and property within and subject to its jurisdiction. And if.so, this State can acquire no…
2Cases cited3 opinions
- Murray v. CharlestonSupreme Court of the United States · 1878
- George's Creek Coal & Iron Co. v. County CommissionersCourt of Appeals of Maryland · 1883
- Mayor of Baltimore v. LeffermanCourt of Appeals of Maryland · 1846
3Cited by16 opinions
- White v. Prince George's CountyCourt of Appeals of Maryland · 1978
- Bowman v. GoadCourt of Appeals of Maryland · 1997
- Washington Suburban Sanitary Commission v. C.I. Mitchell & Best Co.Court of Appeals of Maryland · 1985
- Apostol v. Anne Arundel CountyCourt of Appeals of Maryland · 1980
- Rapley v. Montgomery CountyCourt of Appeals of Maryland · 1971
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