Mayor of Baltimore v. United Railways & Electric Co.

This is an action to recover from the appellee what is known as the “Park Tax” on receipts derived from its passenger business on portions of its railway, within the Annex of Baltimore City. As shown by three prayers offered by the appellant, it contends:

ist. That it is entitled to recover an amount equal to a tax of nine per cent upon the gross receipts of the defendant, derived from passenger traffic upon all its lines within the present city limits:

2nd. That it is at least entitled to recover that amount of the gross receipts so derived from all of the lines of the defendant, operated upon…