County Commissioners v. Franklin Rail Road
Court of Appeals of Maryland
Appeal from the Circuit Court for Washington County. The question involved in this cause was the right of the Washington County Commissioners to levy a tax on certain property, situated in that county, belonging to the Franklin Rail Road Company. The Company claimed exemption from taxation in virtue of certain Maryland statutes. The case was submitted to the Court below on an agreed statement of facts, and judgment was given for the Company.
1Opinion of the CourtMiller, J.
The claim of exemption from taxation made by the appellee, rests upon, the first clause of the fourth section of the Act of 1836, chapter 79, which provides that “the said Company, in the location, construction and use of its road, shall have and be entitled to the like rights, privileges and immunities granted to and enjoyed by the Baltimore and Ohio Rail Road Company, in the location, construction and use of its road.” *161It is insisted, that by force of the terms “privileges and immunities,” as here used, the same exemption from taxation was granted to the appellee that had been granted to…
2Cases cited4 opinions
- Davis v. StateCourt of Appeals of Maryland · 1854
- Parkinson v. StateCourt of Appeals of Maryland · 1859
- Mayor of Annapolis v. StateCourt of Appeals of Maryland · 1869
- Keller v. StateCourt of Appeals of Maryland · 1857
3Cited by9 opinions
- County Commissioners v. MeekinsCourt of Appeals of Maryland · 1878
- Second German American Building Ass'n v. NewmanCourt of Appeals of Maryland · 1878
- County Commissioners v. United Railways & Electric Co.Court of Appeals of Maryland · 1909
- Baltimore, Chesapeake & Atlantic Railway Co. v. County CommissionersCourt of Appeals of Maryland · 1906
- Appeal Tax Court v. Baltimore Academy of the VisitationCourt of Appeals of Maryland · 1879
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