Perkins v. Dyer
Court of Appeals of Maryland
Appeal from tlie Circuit Court for Prince George’s County, in Equity. This appeal was taken from the order of the Court below, (Brooke, J.,) overruling the motion to dissolve the injunction, previously granted, restraining the appellant from collecting the county taxes for the years 1878 to 1888, inclusive, due by the appellee as a delinquent tax-payer, and making such injunction perpetual.
Read the full summary
Appeal from tlie Circuit Court for Prince George’s County, in Equity. This appeal was taken from the order of the Court below, (Brooke, J.,) overruling the motion to dissolve the injunction, previously granted, restraining the appellant from collecting the county taxes for the years 1878 to 1888, inclusive, due by the appellee as a delinquent tax-payer, and making such injunction perpetual. The bill was filed to restrain “James T. Perkins, trustee to complete the collection of taxes remaining uncollected by the late John G. Hall, collector of State and county taxes for Prince George’s…
1Opinion of the CourtRobinson, J.
The main question in this case turns on the construction of section 83, of Article 81, of the Code, which provides that all county and city taxes shall he collected within four years after the same shall have been levied,. and if not collected within that time, the parties from luhom such taxes are demanded may plead the section in bar of any recovery of the same.
The taxes in controversy, have been levied and uncollected more than four years, and the question is whether a promise to pay them by the party from whom they are demanded takes such taxes out of the operation of the statute? The…
2Cited by2 opinions
- Duvall v. PerkinsCourt of Appeals of Maryland · 1893
- President of Georgetown College v. PerkinsCourt of Appeals of Maryland · 1891