William Wilkens Co. v. Mayor of Baltimore
Court of Appeals of Maryland
Appeal from the Baltimore City Court (Stockbridge, J.) Stock in trade, etc.............$67,516 Mrs. Wilkens, stock.......... 90,000 Mr. Schleus, stock............. 30,000 $187,516 It is perfectly apparent that if the action of the lower Court be sustained, the appellant’s tangible property in this State will be used as a taxable basis once for the assessment to the corporation, and once for the assessment of the shares to the stockholders, who will be required to pay the…
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Appeal from the Baltimore City Court (Stockbridge, J.) Stock in trade, etc.............$67,516 Mrs. Wilkens, stock.......... 90,000 Mr. Schleus, stock............. 30,000 $187,516 It is perfectly apparent that if the action of the lower Court be sustained, the appellant’s tangible property in this State will be used as a taxable basis once for the assessment to the corporation, and once for the assessment of the shares to the stockholders, who will be required to pay the taxes on the first assessment indirectly and the taxes on the second directly. Yet we are told those stockholders will…
1Opinion of the CourtPage, J.
This is an appeal from the judgment of the Baltimore City Court dismissing the appeal of the appellant from the assessment" made by the Appeal Tax Court of that city and confirming that assessment.
The parties entered into an agreed statement of facts, from which it appears that the appellant was incorporated by the-State of Delaware on the 23rd December, 1902; and has its principal office, outside of that State, in the State of Maryland, in the city of Baltimore. It transacts its business throughout the United States, and has offices in the States of New York and Illinois. It has duly…
2Cases cited20 opinions
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- People v. CommissionersSupreme Court of the United States · 1867
- State v. Baltimore & Ohio RailroadCourt of Appeals of Maryland · 1878
- State v. Cumberland & Pennsylvania RailroadCourt of Appeals of Maryland · 1874
- United States Electric Power & Light Co. v. StateCourt of Appeals of Maryland · 1894
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3Cited by15 opinions
- Oursler v. TawesCourt of Appeals of Maryland · 1940
- Mayor of Baltimore v. Minister & Trustees of the Starr Methodist Protestant ChurchCourt of Appeals of Maryland · 1907
- Seaboard Commercial Corp. v. State Tax CommissionCourt of Appeals of Maryland · 1942
- Lyon v. Mayor C.C. of HyattsvilleCourt of Appeals of Maryland · 1915
- State Tax Commission v. Baltimore & Ohio RailroadCourt of Appeals of Maryland · 1941
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