Mayor of Baltimore v. Safe Deposit & Trust Co.
Court of Appeals of Maryland
Appeal from Baltimore City Court (Harlan, C. J.)
1Opinion of the CourtSchmucker, J.
This appeal raises the question of the validity of the Act of 1902, ch. 486, which prescribes the method of assessment and taxation of personal property held in trust. The property involved in the present controversy consists of bonds of railroad and traction companies and stock of a railroad company chartered in Maryland, so that the precise issue now before us is that of the validity of the Act in so far as it relates to personal property of that character.
The Act under consideration adds a new section to Art. 81 of the Code of Public General Laws title “Revenue and Taxes” to be designated…
2Cases cited12 opinions
- Meriwether v. GarrettSupreme Court of the United States · 1880
- Savings & Loan Society v. Multnomah CountySupreme Court of the United States · 1898
- American Coal Co. v. County CommissionersCourt of Appeals of Maryland · 1882
- Tyson v. StateCourt of Appeals of Maryland · 1868
- Latrobe v. Mayor of BaltimoreCourt of Appeals of Maryland · 1862
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3Cited by10 opinions
- State Tax Commission v. GalesCourt of Appeals of Maryland · 1960
- Mayor of Baltimore v. County CommissionersCourt of Appeals of Maryland · 1904
- Fidelity-Philadelphia Trust Company's AppealSupreme Court of Pennsylvania · 1939
- Grand Lodge v. Mayor of BaltimoreCourt of Appeals of Maryland · 1929
- McLane v. State Tax CommissionCourt of Appeals of Maryland · 1928
5 more not listed; retrieve them via the Exa API.