Appeal Tax Court v. Gill
Court of Appeals of Maryland
Appeals from the Baltimore City Court. The appeal in the first named case was taken from a pro forma order of the Court below, passed on the 1st of July, 1878, in proceedings instituted by the appellees under the Act of 1876, ch. 260, sec. 28, directing the appellant to strike from the list of property assessed and valued to the appellees, as not subject to taxation under that Act, certain bonds of the Baltimore and Ohio Railroad Company and of the Northern Central Railway…
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Appeals from the Baltimore City Court. The appeal in the first named case was taken from a pro forma order of the Court below, passed on the 1st of July, 1878, in proceedings instituted by the appellees under the Act of 1876, ch. 260, sec. 28, directing the appellant to strike from the list of property assessed and valued to the appellees, as not subject to taxation under that Act, certain bonds of the Baltimore and Ohio Railroad Company and of the Northern Central Railway Company, (which bonds, it was alleged in the petition, represented the share, or part of certain mortgages, on the…
1Opinion of the CourtBoavie, J.
The appellees in the Appeal Tax Court vs. Gill, et al., Trustees, insist that the bonds of the Baltimore and Ohio Railroad Company, and the Northern Central Railway Company, are exempt from taxation, because they represent the share or part of certain mortgages on the property of the aforesaid railroads, held by the appellees ; and also that the other property assessed consists of stocks and bonds of institutions and corporations, not incorporated under the laws of this State, not doing business in this State and not having a situs in this State, and not having any of their property in this…
2Cases cited3 opinions
- Mayor of Baltimore v. Baltimore & Ohio Rail-roadCourt of Appeals of Maryland · 1848
- Gordon v. Mayor of BaltimoreCourt of Appeals of Maryland · 1847
- County Commissioners v. Annapolis & Elk Ridge RailroadCourt of Appeals of Maryland · 1878
3Cited by19 opinions
- Hawley v. City of MaldenSupreme Court of the United States · 1914
- Dorrance's EstateSupreme Court of Pennsylvania · 1938
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- Trustees of Academy v. City CouncilSupreme Court of Georgia · 1892
- Judy v. BeckwithSupreme Court of Iowa · 1908
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