Legal Opinion

Appeal Tax Court v. Baltimore Academy of the Visitation

Court of Appeals of Maryland

Decided February 7, 1879PublishedCited by 2 opinions

Appeal from the Baltimore City Court. This appeal was taken by the Appeal Tax Court from an order of the Court below, passed on the 24th May, lSYS, in proceedings instituted by the Baltimore Academy of the Visitation, under the Act of 1876, ch. 260, sec. 28, whereby the appellant was directed to strike from the list of property valued and assessed to the appellee, as not subject to taxation, certain property belonging to it.

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Appeal from the Baltimore City Court. This appeal was taken by the Appeal Tax Court from an order of the Court below, passed on the 24th May, lSYS, in proceedings instituted by the Baltimore Academy of the Visitation, under the Act of 1876, ch. 260, sec. 28, whereby the appellant was directed to strike from the list of property valued and assessed to the appellee, as not subject to taxation, certain property belonging to it. The case is further stated in the opinion of the Court. The Baltimore Academy of the Visitation was incorporated by the Act of 1838, ch. 135. The proof in the case shows…

1Opinion of the CourtBartol, C. J.

It appears from the record that the appellee, a body corporate, incorporated by thé Act of 1838, ch. 135, has been assessed for property situated in the City of Baltimore, as follows:

Lot No. 1, 131 feet on Park street, by 203 feet 9 inches, running to Howard street, at $30 $49,125 00

72 feet 9 inches on Howard street, at $13.... 11,822 00

Improvements, 4 story brick building and 3A story brick back building, 2 story building on alley............................................ 30,000 00

$90,947 00

Upon the petition of tbe appellee, the'City Court ordered that the property be stricken from the…

2Cases cited4 opinions

  1. West Wisconsin R. Co. v. Board of Supervisors of Trempealeau Cty.Supreme Court of the United States · 1876
  2. State v. Northern Central Railway Co.Court of Appeals of Maryland · 1876
  3. County Commissioners v. Sisters of Charity of Saint JosephCourt of Appeals of Maryland · 1878
  4. County Commissioners v. Franklin Rail RoadCourt of Appeals of Maryland · 1871

3Cited by2 opinions

  1. State Tax Commission v. Baltimore & Ohio RailroadCourt of Appeals of Maryland · 1941
  2. Vink v. WorkIndiana Supreme Court · 1902

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