Legal Opinion
State v. Central Savings Bank
Court of Appeals of Maryland
Decided June 21, 1887PublishedCited by 5 opinions
Appeal from the Superior' Court of Baltimore City. This suit was brought by the State to recover from the Central Savings Bank of Baltimore, certain State tax on the deposits of the defendant invested in ground rents; such tax being claimed under the Act of 18*74, ch. 483. The case was tried before the Court, (Phelps, J.,) without the aid of a jury, and judgment was given for the defendant. The plaintiff appealed.
1Opinion of the CourtRobinson, J.
This suit is brought to recover the tax assessed by the Act of 1814, chap. 483, which in sec. 85, provides:
“The president or other proper officer of any Savings Bank, institution or corporation which shall receive deposits and allow interest thereon, shall furnish to the Comptroller on or before the first day of July in each year, the aggregate amount of deposits in such corporation ; and shall pay to the Treasurer on or before the first day of January succeeding, out of the interest due to the depositors, the State tax on said deposits.”
The question is whether the deposits of the appellee…
2Cases cited4 opinions
- Society for Savings v. CoiteSupreme Court of the United States · 1868
- Provident Institution v. MassachusettsSupreme Court of the United States · 1868
- Mayor of Baltimore v. Canton Co.Court of Appeals of Maryland · 1885
- State v. SterlingCourt of Appeals of Maryland · 1864
3Cited by5 opinions
- State v. Bradford Savings Bank & Trust Co.Supreme Court of Vermont · 1899
- Succession of GusmanSupreme Court of Louisiana · 1884
- Robinson v. Fidelity Trust Co.Supreme Judicial Court of Maine · 1944
- Bienvenu v. Factors' & Traders' InsuranceSupreme Court of Louisiana · 1881
- Laloire v. WiltzSupreme Court of Louisiana · 1879