Monticello Distilling Co. v. Mayor of Baltimore
Court of Appeals of Maryland
Appeal from the Baltimore City Court, (Dennis, J.) There was a judgment for plaintiff for $7,411.61. At the trial the only exception was taken to the rejection of the two following prayers, offered by the defendant. 1. The defendant prays the Court to rule that the plaintiff has offered no evidence legally sufficient to entitle the plaintiff to recover, because there is no evidence that the defendant was .the owner of the spirits at the times when the assessments were made,…
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Appeal from the Baltimore City Court, (Dennis, J.) There was a judgment for plaintiff for $7,411.61. At the trial the only exception was taken to the rejection of the two following prayers, offered by the defendant. 1. The defendant prays the Court to rule that the plaintiff has offered no evidence legally sufficient to entitle the plaintiff to recover, because there is no evidence that the defendant was .the owner of the spirits at the times when the assessments were made, and because there is no evidence that the tax bills were due at the time this action was instituted, and because there…
1Opinion of the CourtMcSherry, C. J.
By the Act of 1892, ch. 704, the General Assembly directed all distilled spirits in this State to be valued and assessed for purposes of State and county taxation. The method prescribed for ascertaining and fixing that valuation differs from the ordinary mode pursued in relation to other tangible personal property. The Act requires every distiller and every owner or proprietor of a bonded or other warehouse in which distilled spirits are stored, and every person or corporation» having custody of such spirits, to make report to the State Tax Commissioner on the first day of January in each and…
2Cases cited11 opinions
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Stuart v. . PalmerNew York Court of Appeals · 1878
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- American Casualty Insurance Company's CaseCourt of Appeals of Maryland · 1896
- Ulman v. Mayor of BaltimoreCourt of Appeals of Maryland · 1890
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3Cited by37 opinions
- Hannis Distilling Co. v. Mayor and City Council of BaltimoreSupreme Court of the United States · 1910
- White v. Prince George's CountyCourt of Appeals of Maryland · 1978
- Bowman v. GoadCourt of Appeals of Maryland · 1997
- Washington Suburban Sanitary Commission v. C.I. Mitchell & Best Co.Court of Appeals of Maryland · 1985
- Casey Development Corp. v. Montgomery CountyCourt of Appeals of Maryland · 2001
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