President of Georgetown College v. Perkins
Court of Appeals of Maryland
Appeal from the Circuit Court for Prince George’s County. This appeal was taken from an order of the Court below overruling a demurrer of the President and Directors of Georgetown College to certain reasons assigned by James T. Perkins, trustee for the collection of State and county taxes, in his exceptions to an auditor’s account, and entering judgment on the demurrer, and ratifying certain auditor’s accounts distributing the proceeds of the sale of the real estate of John…
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Appeal from the Circuit Court for Prince George’s County. This appeal was taken from an order of the Court below overruling a demurrer of the President and Directors of Georgetown College to certain reasons assigned by James T. Perkins, trustee for the collection of State and county taxes, in his exceptions to an auditor’s account, and entering judgment on the demurrer, and ratifying certain auditor’s accounts distributing the proceeds of the sale of the real estate of John B. Magruder, made by the sheriff under an execution. The President and Directors of Georgetown College were the…
1Opinion of the Court
Alvey, 0. J.,
delivered the opinion of the Court.
The-land of Magruder, the judgment debtor, was levied upon and sold by the sheriff under an execution *74issued upon a senior judgment, and the money was brought into Court to be applied under the Court's direction. The land was seized on the 5th day of July, 1889, and was sold by the sheriff on the 19th of September, 1889. A large claim for taxes in arrear, both State and county, covering a period from 1876 to the time of the sale, was filed for allowance out of the proceeds of sale, by the officer authorized to collect the same, under section 64…
2Cases cited4 opinions
- Mayor of Baltimore v. HowardCourt of Appeals of Maryland · 1824
- Eschbach v. PittsCourt of Appeals of Maryland · 1854
- Perkins v. GaitherCourt of Appeals of Maryland · 1889
- Perkins v. DyerCourt of Appeals of Maryland · 1889
3Cited by4 opinions
- Doug Satterfield v. Breeding Insulation CompanyTennessee Supreme Court · 2008
- Eder v. RothamelCourt of Appeals of Maryland · 1953
- Thompson v. HendersonCourt of Appeals of Maryland · 1928
- Duvall v. PerkinsCourt of Appeals of Maryland · 1893