State v. Northern Central Railway Co.
Court of Appeals of Maryland
Appeal from a judgment of the Superior Court of Baltimore City (Dennis, J.) The Act of 1880, ch. 16, is as follows : “ An Act to adjust and settle finally, by agreement, all pending controversies between the State of Maryland and the Northern Central Railway Company, by subjecting the franchises and property of said company within this State to taxation for State purposes to a certain extent and by providing for the payment of a certain indebtedness claimed by the State of…
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Appeal from a judgment of the Superior Court of Baltimore City (Dennis, J.) The Act of 1880, ch. 16, is as follows : “ An Act to adjust and settle finally, by agreement, all pending controversies between the State of Maryland and the Northern Central Railway Company, by subjecting the franchises and property of said company within this State to taxation for State purposes to a certain extent and by providing for the payment of a certain indebtedness claimed by the State of Maryland to exist on the part of said Northern Central Railway Company to said State of Maryland, being an Act…
1Opinion of the CourtSchmucker, J.
This appeal presents the interesting and important question whether so much of the Act of 1880, ch. 16, as granted to the appellee an exemption from taxation on the gross revenues from its property in Maryland, beyond the annual rate of .one-half of one per cent was subject to repeal by subsequent Legislatures. If it is determined that the Act was subject to repeal, then the further question arises whether it was in fact repealed by the Act of 1890, ch. • 559, which imposed a tax of one per cent per annum on the gross receipts of all railroads in the State operated by steam.
A proper…
2Cases cited5 opinions
- Appeal Tax Court v. Western Maryland RailroadCourt of Appeals of Maryland · 1879
- State v. Northern Central Railway Co.Court of Appeals of Maryland · 1876
- State v. Baltimore & Ohio RailroadCourt of Appeals of Maryland · 1878
- Tax Cases Under the Act of March, 1841, chap. 23Court of Appeals of Maryland · 1841
- County Commissioners v. Annapolis & Elk Ridge RailroadCourt of Appeals of Maryland · 1878
3Cited by17 opinions
- Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
- Consolidated Gas Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1905
- Gregg v. Public Service CommissionCourt of Appeals of Maryland · 1913
- Green v. StateCourt of Appeals of Maryland · 1936
- Diggs v. Fidelity & Deposit Co.Court of Appeals of Maryland · 1910
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