Legal Opinion

State v. Cumberland & Pennsylvania Railroad

Court of Appeals of Maryland

Decided March 5, 1874PublishedCited by 27 opinions

Appeal from the Circuit Court for Allegany County. This was an action of debt instituted by the appellant, in the Circuit Court for Allegany County, to recover from the appellee the sum of $13,488.10, together with the penalty of ten per cent, thereon, for the tax sought to be imposed by the Act of 1872, eh. 274, of two cents per ton upon the coal alleged to have been mined in the State, and received for transportation over the railroad of the appellee to points within tbe…

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Appeal from the Circuit Court for Allegany County. This was an action of debt instituted by the appellant, in the Circuit Court for Allegany County, to recover from the appellee the sum of $13,488.10, together with the penalty of ten per cent, thereon, for the tax sought to be imposed by the Act of 1872, eh. 274, of two cents per ton upon the coal alleged to have been mined in the State, and received for transportation over the railroad of the appellee to points within tbe State, and elsewhere, for sale, during the months of April, May and June, 1872. The pleas were never indebted as alleged;…

1Opinion of the CourtAlvby, J.

The only question intended to he presented by this appeal, and which has been argued in this Court, is, whether the Act of the Legislature of 1872, ch. 274, is constitutional or not. All other questions arising on the pleadings have been waived, and the issue of fact disposed of by agreement.

The Act in question, is entitled “An Act to regulate the taxation of Coal Mining Companies in this State, for State purposes.”

By the first section it is provided, “ That it shall not he lawful for any Coal Mining Company or association in *42this State, to transport any coal mined in this State, on any…

2Cases cited5 opinions

  1. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
  2. Osborne v. MobileSupreme Court of the United States · 1873
  3. Mayor of Baltimore v. Baltimore & Ohio Rail-roadCourt of Appeals of Maryland · 1848
  4. Tyson v. StateCourt of Appeals of Maryland · 1868
  5. State v. SterlingCourt of Appeals of Maryland · 1864

3Cited by27 opinions

  1. People v. ColemanCalifornia Supreme Court · 1854
  2. City of Newton v. AtchisonSupreme Court of Kansas · 1883
  3. County Commissioners v. EnglishCourt of Appeals of Maryland · 1943
  4. Weaver v. Prince George's CountyCourt of Appeals of Maryland · 1977
  5. CITY COUNCIL OF BALTIMORE v. AS Abell Co.Court of Appeals of Maryland · 1958

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